Section 21(4) in Meghalaya Value Added Tax Act, 2003
(4)Where a dealer, 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, the dealer and the person succeeding shall jointly and severally be liable to pay the tax including any penalty, sum forfeited and interest due from the dealer under this Act or under any earlier law, up to the time's of such transfer, disposal or change, whether such tax including any penalties, sum forfeited and interest has been assessed before such transfer, disposal or change but has remain unpaid is assessed thereafter.
