(1) Notwithstanding anything contained to the contrary in Liability on the

1. (1) Notwithstanding anything contained to the contrary in Liability on the any agreement, contract or understanding, when the owner- transfer of busi ship of a business of a dealer liable to pay tax under this ness. Act, is transferred in whole or in part, the transferor or the transferee shall be jointly or severally liable for informing the particulars of the transfer to the prescribed authority in such manner as may be prescribed and for the payment of any tax, penalty or interest, if any, paya- & ble in respect of such business and remaining unpaid at 2 the time of such transfer. N (2) Where a dealer from whom any amount is due tow- : § ards tax, penalty or interest dies, the executor, receiver, manager, administrator or successors-in-interest to his estate or any other legal representative including a Court of Wards shall be liable to inform the prescribed authority in such manner as may be prescribed and to pay out of the property of the deceased the amount so payable and shall also be liable and responsible to attend and parti- cipate or be represented in all proceedings under this Act pending at the time of the death of the dealer: i Provided that nothing in this sub-section shall require re-issue of notices or intimation already issued to the dealer and the proceedings pending on the date of death of the dealer shall be continued as if the said dealer is substituted by the person or persons mentioned in this sub-section. (3) Where the dealer is a minor or is incapacitated and his business is carried on by any other person on his behalf, whether he be a guardian, trustee or agent, such person shall inform the prescribed authority and the tax & shall be assessed upon and be recoverable from such per» o son as if he were the dealer. i (4) Where the dealer is an Undivided Hindu Family, firm or other association of persons, and such family, firm or association is partitioned, dissolved or business thereof is, . due to any reason, disrupted, as the case may be, the tax, penalty and interest for the period or periods upto the date of such partition, dissolution or disruption may be assessed, imposed and levied as if the partition, dissolution or disruption has not taken place and every person who was at the time of such partition, dissolution or disruption a member of such family, firm or association shall be liable severally and jointly for furnishing such particulars as may be prescri- bed and for the payment of such tax, penalty or interest, whether the assessment, imposition or levy was made be- fore or after such partition, dissolution or disruption.

any agreement, contract or understanding, when the owner- transfer of busi ship of a business of a dealer liable to pay tax under this ness. Act, is transferred in whole or in part, the transferor or the transferee shall be jointly or severally liable for informing the particulars of the transfer to the prescribed authority in such manner as may be prescribed and for the payment of any tax, penalty or interest, if any, paya- & ble in respect of such business and remaining unpaid at 2 the time of such transfer. N

1. (2) Where a dealer from whom any amount is due tow- : § ards tax, penalty or interest dies, the executor, receiver, manager, administrator or successors-in-interest to his estate or any other legal representative including a Court of Wards shall be liable to inform the prescribed authority in such manner as may be prescribed and to pay out of the property of the deceased the amount so payable and shall also be liable and responsible to attend and parti- cipate or be represented in all proceedings under this Act pending at the time of the death of the dealer: i Provided that nothing in this sub-section shall require re-issue of notices or intimation already issued to the dealer and the proceedings pending on the date of death of the dealer shall be continued as if the said dealer is substituted by the person or persons mentioned in this sub-section.
2. (3) Where the dealer is a minor or is incapacitated and his business is carried on by any other person on his behalf, whether he be a guardian, trustee or agent, such person shall inform the prescribed authority and the tax & shall be assessed upon and be recoverable from such per» o son as if he were the dealer. i (4) Where the dealer is an Undivided Hindu Family, firm or other association of persons, and such family, firm or association is partitioned, dissolved or business thereof is, . due to any reason, disrupted, as the case may be, the tax, penalty and interest for the period or periods upto the date of such partition, dissolution or disruption may be assessed, imposed and levied as if the partition, dissolution or disruption has not taken place and every person who was at the time of such partition, dissolution or disruption a member of such family, firm or association shall be liable severally and jointly for furnishing such particulars as may be prescri- bed and for the payment of such tax, penalty or interest, whether the assessment, imposition or levy was made be- fore or after such partition, dissolution or disruption.