Where the estate or any portion of the estate 0f.a dealer o\.-ning a business in ' 1.iabiliLyof

respect of vihich tax is payable under this Regulation is under the conb.01 of the Court of &ufiof

Wards, theAdminishator-General, the OfficialTrusteeor any receiver ormanager(including W?dss*. any person, whatever be his designation, who in fact manages the business) appointed by or under any order of a court, thetax, interest oi penalty shall be leviedupon and be recoverable from such Court of Wards, Adminishator-General, Official T~stee, receiver or manager in like manner and to the same extent as it would be assessable upon and be recoverabie from

the dealer if he were conductingthe business himself, and all the provisions ofthis Regulation

shall, so far as may be, apply accordingly. 57. (1) Where a dealer is a firm or an association of persons or a Hindu undivided Liability in family, and such firm, association or family has discontinued business- other cpses.

1. (a) the tax payable under this Regulation, by such firm, association or family up to the date of such discontinuance may be assessed as if no such discontinuance had taken place; and
2. (b) every person who was at the time of such discontinuance a partner of such

firm, or a member of such association or family, shall, notwithstanding such

discontinuance, be liable jointly and severally for the payment of tax assessed and

penalty imposed and payable by such firm, association or family, whether such tax,

interest or penalty has been assessed prior to or after such discontinuance, and subject as aforesaid, the provisions of this Regulation shall, so far as may be, apply as ifevely such person or partner or member were himself a dealer: Provided that where the partner of a firm liable to pay such tax, interest or penalty, dies, the provisions of sub-section

1. (4) shall, so far as may be,apply.
2. (2) Where a change has occurred in the constitution of a firm or an association of persons, the partners of the firm or members of the as so cia ti or^ as it existed before and as it exists after its reconstitution shall, without prejudice to the provisions of section 54, jointly and severally be liable to pay tax, interest or penalty due from such fum or association for any period before its re-constitution,
3. (3) The provisions of sub-section (I) shall, so far as may be, apply where the dealer, being a firm or association of persons is dissolved or, being a Hindu undivided family, has effected partition with respect to the business carried on by it and accordingly references in that sub-section to discontinuance shall be conshued as references to dissolution or, as the case may be, to partition.
4. (4) Where a dealer liable to pay tax under this Regulation dies, thew
   • (a) ifa 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, interest or penalty due from the dealer under this Regulation, whether such tax, interest or penalty had been assessed before his death but has remained unpaid, or is assessed after his death;

1. (b) if the business carried on by the dealer is discontinued after his death, his

legal representative shall be liable to pay out of the estate of the deceased, to the

extent the estate is capable of meeting the charge, the tax, interest or penalty due from the dealer under this Regulation, whether such tax, interest or penalty had been assessed before his death buthas remained unpaid, or is assessed after his death, and the provisions ofthis Regulation shall, so far as may be, apply to such legal represehtative or other person as if he were the dealer himself &planation.- For the purposes ofthis section "legal representative" has the meaning 5 of 1908.

assigned to it in clause (11) of section 2 of the Code of Civil Procedure, 1908.

Audit. SERIES - I No. : 05 DATED isTH AUGUST, 2005.