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[Cites 0, Cited by 0] [Section 60(1)] [Section 60] [Entire Act]

State of Manipur - Subsection

Section 60(1)(a) in Manipur Value Added Tax Act, 2004

(a)if the business carried on by the dealer is continued after his death by his legal representative or any person, such legal representative or other person shall be liable to pay tax including any penalty, sum forfeited and interest due from such dealer under this Act or under any earlier law, in the like manner and to the same extent as the deceased dealer, and