Section 37(4)(b) in Delhi Sales Tax Act, 1975

[Cites 0, Cited by 0] [Section 37(4)] [Section 37] [Entire Act]

NCT Delhi - Subsection

Section 37(4)(b) in Delhi Sales Tax Act, 1975

(b)if the business carried on by the dealer is discontinued after his death, his legal representative shall be liable to pay out of the estate of the deceased, to the extent the estate is capable of meeting the charge, 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 unpaid, or is assessed after his death,

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NCT Delhi - Subsection

Section 37(4)(b) in Delhi Sales Tax Act, 1975