Amendment status not verified — confirm the current text below against the official source.
(1) When a dealer or person dies, is legal representative shall be liable to pay any tax interest, penalty or other sum which the decease would have been liable to pay if he had not died, in like manner and to the same extent as the deceased and all the provisions of this Act shall, so far as shall apply as it such legal representative were a dealer or person liable to nay tax under this Act (2) For the purpose of sub-section (1) (a) any proceeding initiated against the deceased before his death shall be deemed to have been taken against the legal rep representative and may be continued against the legal representative from the stage at which it stood on the date of the death of the deceased; and (b) any proceeding which could have been taken against the deceased of he had survived may he taken against the legal representatives (3) Every legal representative shall he personally liable for any tax, interest, penalty or other sum payable by him in his capacity as legal representative if while his liability for tax remain undercharged he created a charge on or disposes of or parts with any assets of the estate of the deceased which are in or may come into his possession but such liability shall he limited so the value of the assets so charged, disposed of, or parted. (4) The liability of a legal representative under this section shall be limited to the extent to which estate is capable of meeting the liability. Explanation:- In this section, legal representative has the meaning assigned to it in clause (11) of section 23 of the code of Civil Procedure, 1908 (Act 5 of 1908) and includes an executor, administrator or other person administering the estate of a deceased person. Assessment after partition of Hindu Undivided Family Disruption of Dissolution of a firm or an Association of Person: