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30.
Recovery
of tax when business transferred
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.
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