Section 52(2) in Assam General Sales Tax Act, 1993
(2)For the purpose of sub-section (1) -(a)Any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representatives and may be continued against the legal representatives from the, stage at which it stood on the date of the death of the deceased; and(b)Any proceeding which could have been taken against the deceased if he had survived may be taken against the legal representatives.
