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[Cites 0, Cited by 0] [Section 71(4)] [Section 71] [Entire Act]

State of Odisha - Subsection

Section 71(4)(b) in Orissa Value Added Tax Act, 2004

(b)If the business carried on by the dealer is discontinued after his death, his legal representative shall be liable to pay, out of the estate of the deceased, to the extent the estate is capable of meeting the charge, the tax including penalty and interest due from the dealer under this Act, whether such dues have been determined before his death but has remained unpaid, or is determined after his death.