Section 10(1) in Uttar Pradesh Value Added Tax Act, 2008
(1)Where a dealer dies, his executor, administrator or other legal representative shall be deemed to be the dealer for the purposes of this Act and the provisions of this Act shall apply to him in respect of the business of the said deceased dealer:Provided that -(a)in respect of any liability of the deceased, his executor, administrator or other legal representative shall be liable only to the extent of the assets of the deceased in his hand;(b)any proceeding including the proceeding for recovery may be continued from the stage at which it was pending at the time of the death of the dealer.
