Section 53(b) in Assam General Sales Tax Act, 1993
(b)Every persons who was at the time of such partition, disruption or dissolution a member or partner of a Hindu undivided family, association of persons or firm 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 tax, interest, penalty or other dues payable under this Act by such family, firm or association of persons for the period up to the date of such partition, disruption or dissolution, whether the assessment of such tax or the levy of such interest, penalty or other dues is made prior to or after such partition, disruption or dissolution.
