Section 28 in Goa Tax on Entry of Goods Rules, 2000
28. Notice regarding entering into partnership or dissolution of partnership.
(1)If a dealer enters into partnership in regard to his business, he shall report the fact to the assessing authority concerned within fifteen days of his entering into such partnership. The dealer and the partner shall jointly and severally be responsible for the payment of tax leviable under the Act.(2)If a partnership is dissolved, every person who was a partner shall send a report of the dissolution to the assessing authority concerned within fifteen days of such dissolution.
