KGST Rules 49अध्याय VII · Miscellaneous

धारा 49 · Assessment of legal representatives

- When a dealer dies without having furnished the return or returns prescribed under the provisions of the Act or the rules or after having furnished the returns but before assessment, the assessing authority may proceed to make an assessment and determine the tax or fee or other amount payable by the deceased, and for this purpose he may require the executor, administrator or other legal representative as the case may be, of the deceased person, to perform all or any of the obligations which he might under the provisions of the Act have required the deceased to perform. The tax or other amount thus determined shall be payable by the executor, administrator or other legal representative of the deceased to the extent of the assets of the deceased in his hands.

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