Section 13(2) in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
(2)Where an employer liable to pay tax under section 4 of this Act dies then, his legal representative shall be liable to pay tax including any penalty and interest due from such employer under this Act, in the like manner and to the same extent as the deceased employer, whether such tax including any penalty and interest has been assessed before the death of the employer but has remained unpaid, or is assessed after the death of the employer.Explanation. - In this sub-section, the expression "legal representative" has the same meaning assigned to it in clause (11) of section 2 of the Code of Civil Procedure, 1908.
