Section 57(1) in The Gujarat Value Added Tax Act, 2003
(1)Where a person who is or has been a dealer, liable to pay tax under this Act, dies, then-(a)If a 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 tax, interest or penalty due from such dealer under this Act or under any earlier law, and(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 deceased, to the extent to which the estate is capable of meeting the charge, the tax, penalty or interest due from such dealer under this Act or under any earlier law, whether such tax interest or penalty has been assessed before his death but has remained unpaid or is assessed after his death.
