Section 8(2) in Uttaranchal Value Added Tax Act, 2005
(2)If the business carried on by the dealer is continued after his death by his legal representative or any other person, such representative or person shall be liable to pay tax including any penalty and interest due from such dealer under this Act or any earlier law, in the like manner and to the same extent as the deceased dealer, whether such tax including penalty and interest has been assessed before his death, but has remained unpaid or is assessed after his death;
