Section 62(1) in The Police Enhanced Penalties Ordinance, 2005
(1)Where a dealer, liable to pay a tax under the Act, dies then, -(a)if the 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 tax including any penalty, sum forfeited and interest due from such dealer under the Act or under any other law, in the like manner and to the same extent as the deceased dealer, and(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 the Act or under any other 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.
