Section 59 in The Gujarat Value Added Tax Act, 2003
59. Service of notice in certain circumstances.
(1)Where a Hindu Undivided Family has been partitioned, notice under this Act shall be served on the person who was the last manager of the Hindu Undivided Family, or if such person cannot be found, then on all adults who were members of the Hindu Undivided Family, immediately before the partition.(2)Where a firm or an association of persons is dissolved, notice under this Act may be served on any person who was a partner (not being a minor) of the firm, or member of the association, as the case may be immediately before its dissolution.(3)Where the business of a firm, an association of persons or company has been discontinued, a notice under this Act shall be served in the case of a firm or an association of persons on any person who was a member of such firm or association at the time of its discontinuance and in the case of company, on the principal officer thereof.Chapter - VIA [Deduction at Source] [New Chapter VIA and section 59A & 59B were inserted by Gujarat Act No.6 of 2006, S-23]
