Section 13 in Kerala Tax on Paper Lotteries Act, 2005
13. Tax payable on transfer of business assessment of legal representatives, etc.
(1)When the ownership of the business of a promoter other than a Government is transferred, the transfer or and the transferee shall jointly and severally be liable to pay any tax or penalty or any other amount remaining unpaid at the time of transfer or that may become payable in respect of such business after the date of transfer but relating to the periods up to the date of transfer and for the purpose of recovery from the transferee, such transferee shall be deemed to be the promoter liable to pay the tax or penalty or other amount due under this Act.(2)Where any firm is liable to pay any tax or penalty or any other amount under this Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment.(3)When a firm liable to pay the tax or penalty is dissolved the assessment of the tax and imposition of penalty shall be made as if no dissolution of the firm has taken place and the legal representative of any such partner who is deceased shall be jointly and severally liable to pay the tax or penalty assessed or imposed.(4)where a partner of firm liable to pay any tax or penalty or any other amount under this Act retires, he shall, notwithstanding any contract to the contrary be liable to pay any tax or penalty or any other amount remaining unpaid at the time of his retirement, and any tax or penalty; or any other amount due up to the date of retirement, though un-assessed.(5)Where a promoter dies, the executors, administrators or other legal representatives or legal heirs shall be deemed to be the promoter for the purposes of this Act and the provisions of this Act shall apply to him in respect of the business of the said deceased promoter.
