Section 21(3) in Meghalaya Value Added Tax Act, 2003
(3)Where a dealer liable to pay tax under this Act, is a firm, and the firm is dissolved, and then every person who a partner shall be jointly and severally liable to pay to the extent to which he is liable under section 23, the tax including any penalty, sum forfeited and interest due from the firm under this Act or under any earlier law, up to the time of dissolution, whether such tax including any penalty, sum forfeited and interest has been assessed before such dissolution but has remained unpaid or is assessed after dissolution.
