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[Cites 0, Cited by 0] [Section 44(1)] [Section 44] [Entire Act]

State of Maharashtra - Subsection

Section 44(1)(a) in The Maharashtra Value Added Tax Act, 2002

(a)if the business in which the dealer was engaged 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, sum forfeited and interest due from such dealer under this Act or under any earlier law, in the like manner and to the same extent as the deceased dealer, and