Section 23(2) in The Assam Agricultural Income-Tax Rules, 1939
(2)When a person dies before or after the publication of notice under sub-section (1) of Section 19 or the service of notice under sub-section (2) of Section 19 or Section 30, as the case may be, the agricultural income-tax shall be levied upon and recoverable from his executor, administrator or other legal representative, as if such executor, administrator or other legal representative were the person liable to be assessed and all the provisions of the Act shall apply accordingly:Provided that such executor, administrator or other legal representative shall not be liable to pay tax beyond the extent to which he is capable of meeting of the charge out of the assets of the deceased persons.
