Section 52(4) in Assam General Sales Tax Act, 1993
(4)The liability of a legal representative under this section shall be limited to the extent to which the estate is capable of meeting the liability.Explanation. - In this section the term "legal representative" has the meaning assigned to it in clause (ii) of section 23 of the code of Civil Procedure, 1908 (5 of 1908) and includes an executor, administrator or other person administering the estate of a deceased person.
