Section 57(1)(b) in The Gujarat Value Added Tax Act, 2003

[Cites 0, Cited by 2] [Section 57(1)] [Section 57] [Entire Act]

State of Gujarat - Subsection

Section 57(1)(b) in The Gujarat 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 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.

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State of Gujarat - Subsection

Section 57(1)(b) in The Gujarat Value Added Tax Act, 2003