Section 71(4)(a) in Orissa Value Added Tax Act, 2004

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State of Odisha - Subsection

Section 71(4)(a) in Orissa Value Added Tax Act, 2004

(a)If the business carried on by the dealer is continued after his death by his legal representative or any other person, he shall be liable to pay tax including penalty due from the dealer under this Act, whether such tax has been assessed, penalty imposed and interest levied before his death but has remained unpaid, or is assessed, imposed and levied after his death; and

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State of Odisha - Subsection

Section 71(4)(a) in Orissa Value Added Tax Act, 2004