Section 21(1)(b) in Meghalaya Value Added Tax Act, 2003

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State of Meghalaya - Subsection

Section 21(1)(b) in Meghalaya Value Added Tax Act, 2003

(b)If the business carried on by the dealer is discontinued whether before or after his death, his legal representative shall be liable to pay out of the estate of the decreased, in the like manner and to the same extent as the decreased dealer would have been liable to pay if he had died, the tax including any penalty, sum forfeited and interest due from such dealer under this Act, or under any earlier law, 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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State of Meghalaya - Subsection

Section 21(1)(b) in Meghalaya Value Added Tax Act, 2003