Section 11 in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
11. Where tax is payable by representative.
(1)Where a dealer dies after assessment but before payment of the tax, his executor, administrator or other legal representative shall be liable to pay, out of the estate of the deceased and to the extent to which it is capable meeting the charge, the tax assessed as payable by such dealer.(2)Where a dealer dies with out having furnished the return required by Section 8 or after having furnished the return but before assessment, the Commissioner may proceed to make assessment and determine the tax payable by the deceased and for this purpose he may require the executor, administrator or other legal representative, as the case may be, of the deceased to perform all or any of the obligations which he might, under the provisions of this Act, have required the deceased to perform. The tax thus determined shall be payable by the executor, administrator or other legal representative of the deceased, to the extent to which the estate of the deceased is capable of meeting the charge.
