Section 28A in Himachal Pradesh General Sales Tax Act, 1968
28A. [ Liability of legal heirs to pay tax. [New Section 28-A added vide Act No. 7 of 1977 (Sec. 4) and shall be deemed to have always been added.]
- Where a dealer is liable to pay tax under this Act, dies, then-(a)if the business carried on by the dealer is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay the tax (including any penalty) due from the dealer under this Act, whether such tax (including any penalty) has been assessed before his death but has remained un-paid, or is assessed after his death;(2)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 any penalty) due from the dealer under this Act, whether such tax (including any penalty) has been assessed before his death, or is assessed after his death; and the provisions of this Act shall, so far as may be, apply to such legal representative, or other person as if he were the dealer himself.]
