Section 27C(4) in West Bengal Value Added Tax Act, 2003
(4)Where the transferee, lessee or licensee is the deemed to be a dealer in default under sub-section (1) for any amount of tax, penalty or interest payable by, or due from, the transferor for lessor or licensor, as the case may be, such amount of tax, penalty or interest shall be recoverable from such transferee, lessee or licensee under section 55.
