Section 8(1)(b) in The Goa Tax on Luxuries Act, 1988
(b)if the business carried on by the [hotelier or proprietor as the case may be] [Substituted by the Amendment Act 19 of 2009.] 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 proprietor would have been liable to pay if he had not died, the tax (including any penalty) due from such [hotelier or proprietor as the case may be] [Substituted by the Amendment Act 19 of 2009.] under this Act, whether such tax (including any penalty) has been assessed before his death but has remained unpaid or is assessed after his death.