Section 48(4) in The Kerala Agricultural Income Tax Act, 1991
(4)Every legal representative shall be personally liable for any tax payable by him in his capacity as legal representative, if, while his liability for tax remains undercharged, he creates a charge on or disposes of or parts with any assets of the estate of the deceased, which are in, or may come into, his possession, but such liability shall be limited to the value of the asset so charged. disposed of or parted with in respect of these assets.
