Section 9(2) in The Jammu and Kashmir General Sales Tax Act, 1962
(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.
