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[Cites 0, Cited by 0] [Section 19(1)] [Section 19] [Entire Act]

State of Goa - Subsection

Section 19(1)(b) in The Goa Value Added Tax Act, 2005

(b)if the business carried on by the dealer is discontinued whether before or after his death, his legal representative shall be liable to pay out of the estate of the deceased, in the like manner and to the same extent as the deceased dealer would have been liable to pay if he had not died, the tax including any penalty, sum forfeited and interest due from such dealer under this Act, or under any earlier law, whether such tax including any penalty, sum forfeited and interest has been assessed before his death but has remained unpaid, or is assessed after his death.