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of <h1>Tax Liability in Special Cases: Section 57 of Delhi VAT Act Holds Partners and Legal Reps Accountable for Unpaid Taxes</h1> Section 57 of the Delhi Value Added Tax Act, 2004, addresses tax liability in special cases. When a firm, association, or Hindu Undivided Family discontinues business, partners or members are jointly and severally liable for taxes and penalties, regardless of when assessed. This liability extends to changes in firm constitution, dissolution, or partition. Upon a dealer's death, liability for unpaid taxes, interest, or penalties transfers to legal representatives or other persons continuing the business. If the business discontinues, the liability is limited to the deceased's estate's capacity. Legal representatives are defined as per the Code of Civil Procedure, 1908.
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