Section 10(4) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(4)Where a hotelier, liable to pay tax under this Act transfers or otherwise disposes of his business in whole or in part or effects any change in the ownership thereof, in consequence of which he is succeeded in the business or part thereof by any other person, then the hotelier and the person succeeding shall jointly and severally be liable to pay tax (including any penalty or interest) due from the hotelier under this Act upto the time of such transfer, disposal or change, whether such tax (including any penalty or interest) has been assessed before such transfer, disposal or change but has remained unpaid, or is assessed thereafter.
