(4)Where a dealer dies, his executor, administrator or other legal representative shall be deemed to be the dealer for the purposes of this Act and the provisions of the Act shall apply to him in respect of the business of the said deceased dealer, provided that is respect of any tax assessed, or interest levied, or penalty imposed as payable by any such dealer or any tax, interest or penalty which have been payable by him under this Act, if he had not died, the executor, administrator or other legal representative shall be liable only to the extent of the assets of the deceased in his hands.] [Substituted by Act No. Orissa 10 of 2005, dated 9.9.2005.].
