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[Cites 0, Cited by 0] [Section 37(4)] [Section 37] [Entire Act]

NCT Delhi - Subsection

Section 37(4)(a) in Delhi Sales Tax Act, 1975

(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 the tax (including any penalty) due from the dealer under this Act, whether such tax (including any penalty) has been assessed before his death but has remained unpaid, or is assessed after his death;