(1)Where a dealer or person dies, his legal representatives shall be liable to pay any tax, interest, penalty or other dues which the deceased would have been liable to pay if he had not died, in like manner and to he same extent as the deceased and all the provisions of this Act shall, so far as may be, apply as if such legal representatives were the dealer or person liable to pay tax under this Act.(2)For the purpose of sub-section (1) -(a)Any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representatives and may be continued against the legal representatives from the, stage at which it stood on the date of the death of the deceased; and(b)Any proceeding which could have been taken against the deceased if he had survived may be taken against the legal representatives.(3)Every legal representative shall be personally liable for any tax, interest, penalty or other sum payable by him in his capacity as legal representative if, while his liability for tax remains undischarged, he creates a charge on or disposes of or parts with any assets of the estate of the deceased, which are in, or may come into, his possession, but such liability shall be limited to the value of the assets so charged, disposed of, or parted with.(4)The liability of a legal representative under this section shall be limited to the extent to which the estate is capable of meeting the liability.Explanation. - In this section the term "legal representative" has the meaning assigned to it in clause (ii) of section 23 of the code of Civil Procedure, 1908 (5 of 1908) and includes an executor, administrator or other person administering the estate of a deceased person.
