KAIT Act 48Chapter VIII · Liability In Special Cases

Section 48 · Legal Representatives

(1)

Where a person dies, his legal representative shall be liable to pay any sum which the deceased i would have been liable to pay under this Act if he had not died, in the like manner and to the same extent as the deceased.

(2)

For the purpose of making an assessment (including an assessment, re-assessment or recomputation under chapter VII) , of the agricultural income of the deceased and for the purpose of levying any sum at the hands of the legal representative in accordance with the provisions of sub-section (1)

(a)

any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of death of the deceased;

(b)

any proceeding which could have been taken against the deceased if he had survived, may be taken against the legal representative; and

(c)

all the provisions of this Act shall apply accordingly,

(3)

The legal representative of the deceased shall for the purposes of this Act, be deemed to be an assessee.

(4)

Every legal representative shall be personally liable for any tax payable by him in his capacity as legal representative, if, while his liability for tax remains undercharged, 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 asset so charged. disposed of or parted with in respect of these assets.

(5)

The liability of a legal representative under this section shall, subject to the provisions of sub-section (4) be limited to the extent to which the assets of the deceased is capable of meeting the liability.

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