Section 96 - Service of notice when family is disrupted or firm is dissolved - Delhi Value Added Tax Act, 2004

96. Service of notice when family is disrupted or firm is dissolved.- (1) Where a Hindu undivided family has been partitioned, notices under this Act shall be served on the person who was the last manager of the Hindu undivided family, or if such person cannot be found, then, on all adults who were members of the Hindu undivided family, immediately before the partition. (2) Where a firm or an association of persons is dissolved, notices under this Act may be served on any person who was a partner (not being a minor) of the firm, or member of the association, as the case may be, immediately before its dissolution.