Section 10A in Karnataka Tax on Entry of Goods Act, 1979
10A. [ Assessment of legal representative. [Inserted by Act 7 of 1997 w.e.f. 1.4.1997]
- Where a dealer dies, his executor, administrator or other legal representative shall be deemed to be the dealer for the purposes of this Act and the provisions of this Act shall apply to him in respect of the business of the said deceased dealer:Provided that, in respect of any tax, penalty or fee assessed as payable by any such dealer or any tax, penalty or fee 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 hands.]
