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[Cites 0, Cited by 0] [Section 57(4)] [Section 57] [Entire Act]

Daman and Diu - Subsection

Section 57(4)(a) in Daman and Diu Value Added Tax Regulation, 2005

(a)if a business carried on by the dealer is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay the tax, interest or penalty due from the dealer under this Regulation, whether such tax, interest or penalty had been assessed before his death but has remained unpaid, or is assessed after his death;