(2)Where a dealer from whom any amount is due towards tax, penalty or interest dies, the executor, receiver manager, administrator or successors-in-interest to his estate or any other legal representative including a Court of Wards shall be liable to inform the prescribed authority in such manner as 'may be prescribed and to payout of the property of the' deceased the amount so payable and shall also be liable 'and responsible to attend and participate or be represented in all proceedings under this Act pending at the time of the death of the dealer:Provided that nothing in this sub-section shall require reissue of notices or intimation already issued to the dealer and the proceedings pending on the date of death of the dealer shall be continued as if the said dealer is substituted by the person or persons mentioned in this sub-section.
