Section 40 in The Rajasthan Value Added Tax Act, 2003
40. Liability of the representatives of a deceased person.
(1)Where a person dies and his business devolves by virtue of his death upon any other person, such other person shall be liable all obligations and liabilities in respect of such business under this Act and he shall within thirty days of the development of such business apply for registration.(2)Where a person dies and his executor, administrator or other legal representative does not continue his business except for the purpose of winding it up, such executor, administrator or legal representative shall be assessed as if he were the dealer and shall be liable to pay out of the estate of the deceased person, to the extent to which the estate is capable of meeting the charge, the tax assessed or other demand payable under this Act.
