Section 10(1) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(1)Where a hotelier, liable to pay tax under this Act, dies, then -(a)if the business carried on by the hotelier is continued after his death by his legal representative or any other person, such legal representative or other person shall be liable to pay the tax including any penalty or interest due from such hotelier under this Act in the like manner and to the same extent as the deceased hotelier; or(b)if the business carried on by the hotelier is discontinued after his death, his legal representative shall be liable to pay out of the estate of the deceased, in the like manner and to the same extent as the deceased hotelier would have been liable to pay if he had no died, the tax (including any penalty or interest) due from such hotelier under this Act whether such tax (including any penalty or interest) has been assessed before his death but has remained unpaid or is assessed after his death.
