The document only includes pages 1 through 11, ending at Section 11.

Liability in case of transfer of business Liability in case of transfer of business.—Where a dealer, who is liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease, leave or license, hire or in any other manner whatsoever, the dealer and the person to whom the business is so transferred shall jointly and severally be liable to pay the tax (including penalty and interest) due from the dealer up to the time of such transfer, whether such tax (including penalty and interest) has been assessed before the transfer but has remained unpaid or is assessed thereafter.