Section 30(1) in Goa Tax on Entry of Goods Rules, 2000
(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 to assessment under section 14 or 17 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.
