Section 42(a) in The Himachal Pradesh Value Added Tax Act, 2005
(a)if the business carried on by the dealer 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 ) due from the dealer under this Act, whether such tax (including any penalty) has been assessed before his death but has remained un-paid, or is assessed after his death; and
