Section 56(8) in Chhattisgarh Value Added Tax Rules, 2006
(8)Where any assessment is to be made in respect of a business which has been discontinued, a notice shall be served in the case of a firm or an association of persons, on any person who was a partner of such firm or member of such association at the time of its discontinuance or in the case of a company, on the principal officer thereof.Explanation : - For the purpose of this rule, 'agent' means a person entitled to appear in accordance with the provisions of Section 24 of the Act and includes a Manager, Clerk or Mukhtiar of the dealer or a Secretary, Director or Accountant of a company or an adult member of a Hindu undivided family, or any literate employee of a dealer unless the dealer has informed in writing the name of a person authorised to receive notice, summons or order on his behalf as an agent.
