State Act
30
Section 30. Recovery of tax when business transferred.
The Telangana Value Added Tax Act, 2005.
Act no. 5 of 20052005In forceTelangana (State Act)
30. Where ownership of the business of a dealer registered under the Act and liable to pay tax is transferred, any tax or any other amount payable under the 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 the transferee were the dealer liable to pay such tax or other amount.