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[Cites 0, Cited by 0] [Section 21(1)] [Section 21] [Entire Act]

State of Meghalaya - Subsection

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

(a)If the business carried on by 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 including any penalty, sum forfeited and interest due from such dealer under this Act or under any earlier law, in the like manner and to the same extent as the decreased dealer, and