Section 6(1) in The Maharashtra Tax on Luxuries Act, 1987
(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 like manner and to the same extent as the deceased hotelier; or(b)if the business carried on the hotelier is discontinued, whether before or 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 not 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.Explanation. - For the purpose of this sub-section, the expression "legal representative" has the meaning assigned to it in clause (11) of section 2 of the Code of Civil Procedure, 1908.
