Section 8C(2) in Karnataka Tax on Luxuries Act, 1979
(2)Where a [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] dies, his executor, administrator or other legal representative shall be deemed to be the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] for the purpose of this Act and the provisions of this Act shall apply to him in respect of the business of the deceased [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] :Provided that, in respect of any tax or penalty assessed as payable by any such [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] or any tax or penalty which would have been payable by him under this Act, if he had not died, the executor, administrator or other legal representative shall be liable only to the extent of the assets of the deceased in his hands.
