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[Cites 0, Cited by 0] [Section 53(1)] [Section 53] [Entire Act]

State of West Bengal - Subsection

Section 53(1)(b) in West Bengal Value Added Tax Act, 2003

(b)every person who was, at the time of such partition, disruption or dissolution, a member of the Hindu Undivided Family, partner of a firm or member of an association of persons, and the legal representative of any such person, who is deceased, shall, notwithstanding such partition, disruption or dissolution, be jointly and severally liable for the payment, of the net tax, penalty or interest payable under this Act by such family, firm or association of persons for the period upto the date of such partition, disruption of dissolution, whether assessment of such tax, imposition of such penalty or determination of such interest is made prior to, or after, such partition, disruption of dissolution.