Section 57(2) in The Gujarat Value Added Tax Act, 2003
(2)Where a dealer, liable to pay tax under this Act, is a Hindu undivided Family and the property of the Hindu Undivided Family is partitioned amongst the various members or groups of members then each member of group of members shall jointly and severally be liable to pay the tax, interest or penalty due from the dealer under this Act or under any earlier law upto the time of the partition whether such tax, penalty or interest has been assessed before partition but has remained unpaid or is assessed after the partition.
