Amendment status not verified — confirm the current text below against the official source.
An y assessme nt mad e under 'his Act shall be ric/to bar without prejudice to any prosecution or penalty prcsecu l i ~lDS insti tuted or im posed un der the provisio ns of this or penalties. Act. Tax of de' 14.(1 ) Where a dealer dies after assessment hut ceased pay- before payment of the tax, his executor, administra- ab le by .re. tor or other legal representative shall be liable to pay, presentative. out of the estate of the deceased, to th e extent to which c it is capable of m eeting the ch arge, the tax assessed as payable by such deal er. (2) Where a dealer di es without h aving furn ished th e return required by sect ions 7 or 10 or a fter having furnished the return hut before assessment, th e Commissioner may proceed to make an assessment and determine the lax payable by the deceased; and for this purpose he may req uire th e execu tor, adrni- nistrator Or othe-r legal represen tative, as the case may be, of the deceased to perform all or any of the obligations which he might, under the provisions of this Act, have required the deceased to perform The tax thus determined shall be payable by the executor, administrator Or other legal re presen ta tive of the deceased, to the extent to which the estate of the deceased is capable of meeting the charge. 3 Tax when