Section 11 in The Punjab Textiles and Sugar (Existing Stocks) Purchase Tax and Miscellaneous Provisions Act, 1958
11. Tax payable by transferee or legal represent.
- When after the 14th December, 1957, the ownership of the business of a dealer is transferred, or the dealer dies, any tax remaining unpaid at the time of transfer or death shall be payable by the transferee or the legal representative of the dealer, as the case may be, as if he was the dealer.
