Section 23 in The Rajasthan Tax on Entry of Goods Into Local Areas Rules, 1999
23. Liability to tax on a legal representative.
(1)Where any dealer doing business in respect of which tax is payable under this Act is dead, the Executor, Administrator, successor in title or other legal representative of the deceased shall, in respect of such business be liable to submit the return due under these rules, and the assessment under Sections 12, 14 and 15 and to pay out of the estate of the deceased dealer the tax and/or any penalty assessed or levied, as the case may be, as payable by the deceased dealer.(2)The provisions relating to appeals and revisions shall be applicable to assessments made under sub-rule (1) as if the Executor, Administrator, successor in title or other legal representative were himself the dealer.
