Section 7C in Tamil Nadu Entertainments Tax Act, 1939
7C. [ Assessment of legal representatives. [Inserted by section 7 of the Tamil Nadu Entertainments Tax (Third Amendment) Act, 1985 (Tamil Nadu Act 27 of 1985).]
- Where a proprietor dies, his executor, administrator or other legal representative shall be deemed to be the proprietor for the purpose of this Act and the provisions of this Act shall apply to him in respect of the entertainments conducted by the said deceased proprietor:Provided that in respect of any tax, penalty or other amount assessed as payable by any such proprietor or any tax or penalty or other amount 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 charge.]
