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.
Section 19: Recovery of tax where trade, calling etc., of employee is transferred.
The Telangana Tax on Professions, Trades, Callings and Employments Act, 1987.State Act of Telangana · Act 22 of 1987
Where this provision sits
| Act | The Telangana Tax on Professions, Trades, Callings and Employments Act, 1987. |
|---|---|
| Section | 19 |
| Marginal note | Recovery of tax where trade, calling etc., of employee is transferred. |
| Jurisdiction | State of Telangana |
| Status | In force as published by the source |
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