Section 58(2) in Arunachal Pradesh Goods Tax Act, 2005
(2)Where a change has occurred in the constitution of a firm or an association of partners, the partners or members of the firm or association as it existed before and as it exists after its reconstitution, shall, without prejudice to the provisions of section 58, jointly and severally be liable to pay tax (including any penalty) due from such firm or association for any period before its reconstitution.
