Section 30 in Goa Tax on Entry of Goods Rules, 2000
30. Liability to tax on a legal representative.
(1)Where, any dealer doing business in respect of which tax is payable under this Act is dead, the executor, administrator, successor in title or other legal representative of the deceased shall, in respect of such business, be liable to submit the return due under these rules, and to assessment under section 14 or 17 and to pay out of the estate of the deceased dealer the tax and/or any penalty assessed or levied, as the case may be, as payable by the deceased dealer.(2)The provisions relating to appeals and revisions shall be applicable to assessments made under sub-rule (1) as if the executor, administrator, successor-in-title or other legal representative were himself the dealer.(3)The provisions of sub-rules (1) and (2) shall apply mutatis mutandis to a partnership firm of which the managing partners have died.
