Section 8(1)(a) in The Goa Tax on Luxuries Act, 1988
(a)if the business carried on by the [hotelier or proprietor as the case may be] [Substituted by the Amendment Act 19 of 2009.] 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 including any penalty due from such [hotelier or proprietor as the case may be] [Substituted by the Amendment Act 19 of 2009.] under this Act in the like manner and to the same extent as the deceased [hotelier or proprietor as the case may be] [Substituted by the Amendment Act 19 of 2009.]; or