Section 9 in The Jammu and Kashmir General Sales Tax Act, 1962
9. Tax of deceased persons payable by representatives.
(1)Where a dealer dies, his executor, administrator or legal representative shall be liable to pay out of the estate of the deceased dealer, to the extent which the estate is capable of meeting the charge, the tax assessed as payable by such person or any penalty which would mine the turnover of such dealer and assess the tax payable by him/have been payable by him under this Act, if he had not died.(2)Where a dealer dies before the service upon him of the notice, if any issued in pursuance of section 7, his executor, administrator or legal representative shall, on the serving of the notice aforesaid comply therewith and the assessing authority may proceed to assess the turnover of the deceased dealer as if such executor, administrator or legal representative were the assessee.(3)Where a dealer dies without furnishing a return which is required to be furnished under the provisions of section 7 or after having furnished a return which the assessing authority has reason to believe to be incorrect or incomplete, the assessing authority may, determine the turnover of such dealer and assess the tax payable by him on the basis of such determination, and for this purpose may by notice, require from the executor, administrator or legal representative of the deceased dealer any account, documents or other evidence which he might under the provisions of this Act have required from the deceased dealer.(4)The provisions of sub-sections (1) to (3) shall mutatis mutandis apply to partnership firm where one or more partners have died.(5)The provisions relating to appeal and revision under [sections 11, 11-A and 12] [Substituted by Act VII of 2001, Section 23.] shall be applicable to assessment under this section as if the executor, administrator or the legal representative aforesaid were himself a dealer.[10. Refunds. - The Assessing Authority shall refund in the prescribed manner, any sum paid in excess of the amount of tax or penalty due under this Act:] [Section 10 substituted by Act XVIII of 1976, Section 7.][Provided that if excess amount of tax paid has been realized by the dealer from any other person, it shall be refundable only to that person.] [Substituted by Act XIII of 1978, Section 12.][10A. Power to withhold refund in certain cases. - Where an order giving rise to refund is the subject matter of revision or other proceeding, or any other proceeding under this Act is pending and the assessing authority is of the opinion that the grant of refund is likely to adversely affect revenue, he may, with the previous approval of the Commissioner, withhold the refund till such time as the Commissioner may determine.
