Section 14(1) in Uttaranchal Value Added Tax Act, 2005
(1)Where a dealer, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease, license, hire or in any other manner whatsoever the transfer or and the transferee shall jointly and severally be liable to pay tax (including any penalty and interest) due from the dealer unto the time of such transfer, whether such tax (including any penalty and interest) has been assessed before such transfer but has remained unpaid or is assessed thereafter;
