Section 51(3) in Assam General Sales Tax Act, 1993
(3)In case to which the provisions of sub-section 91) or sub-section (2) apply, the transferor shall also, jointly and severally with the transferee be liable to pay the tax, interest, penalty or other dues, if any, payable for the period up to the date of such transfer whether such tax, interest, penalty or other dues has been assessed before or after such transfer.
