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<h1>Section 93: Tax Liability for Successors and Representatives in Business Continuation, Discontinuation, and Partition Situations</h1> Section 93 of the Arunachal Pradesh Goods and Services Tax Act, 2017 outlines liability for tax, interest, or penalty in specific situations. If a liable individual dies, their legal representative or successor must pay the dues if the business continues. If the business discontinues, the estate covers the liability. For Hindu Undivided Families or associations, members are jointly liable for dues up to partition. In dissolved firms, former partners share joint liability for dues up to dissolution. If a guardian or trustee's role ends, the ward or beneficiary assumes liability for any outstanding tax, interest, or penalty.