Section 28 in Himachal Pradesh General Sales Tax Act, 1968
28. Liability of tax of a partitioned Hindu Family, dissolved firm etc.
(1)Where a dealer is an undivided Hindu family, firm or other association of persons, and such family, firm or association is partitioned, dissolved or disrupted, as the case may be,-(a)the tax payable under this Act by such family, firm or association of persons for the period upto the date of such partition, dissolution or disruption may be assessed as if no such partition, dissolution or disruption had taken place and all the provisions of this Act shall apply accordingly; and(b)every person who was, at the time of such partition, dissolution or disruption, a member or partner of an undivided Hindu family, firm or association of persons shall, notwithstanding such partition, dissolution or disruption, be liable severally and jointly for the payment of the tax including interest and penalty, if any, payable under this Act by such family firm or association of persons, whether assessment is made prior to or after such partition, dissolution or disruption.(2)Where the registration certificate of a dealer is cancelled under this Act in any case, other than that of a partition of undivided Hindu family or dissolution or disruption of a firm or association of persons, the tax payable under this Act by such dealer for the period upto the date of cancellation of the registration certification may be assessed on such dealer as if no such cancellation had taken place and all the provisions of this Act shall apply accordingly.
