State Act
18
Section 18. Recovery of tax where trade, calling etc. of employer is transferred
The Jharkhand Tax on Professions, Traders, Calling and Employments Act, 2011
Act no. 2 of 20122012In forceJharkhand (State Act)
18. Recovery of tax where trade, calling etc. of employer is transferred - Where the ownership of the profession, trade, calling or employment of an assessee liable to pay tax is transferred, any tax, penalty or interest or other amount payable under this Act, in respect of such business and remaining unpaid at the time of the transfer, may without prejudice to any action that may be taken for its recovery from the transferor, be recoverable from the transferee as if he were the assessee liable to pay such tax, penalty or interest or other amount.