Section 80(1)(b) in The Punjab Value Added Tax Act, 2005

[Cites 0, Cited by 0] [Section 80(1)] [Section 80] [Entire Act]

UT Chandigarh - Subsection

Section 80(1)(b) in The Punjab Value Added Tax Act, 2005

(b)if the business carried on by the person 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 person would have been liable to pay if he had not died, the tax including any penalty, sum forfeited and interest due from such person under this Act or under the repealed Act, whether such tax including any penalty, sum forfeited and interest has been assessed before his death, but has remained unpaid, or is assessed after his death.

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UT Chandigarh - Subsection

Section 80(1)(b) in The Punjab Value Added Tax Act, 2005