Assessment not to bar prosecution or penalties.

Any assessment made under this Act, shall be without prejudice to any prosecution or penalty instituted or imposed under the provisions of this Act.

Tax of deceased payable by representative: 14. (1) Where a dealer dies after assessment hut before payment of the tax, his executor, administrator or other legal representative shall he liable to pay out of the estate of the deceased, to the extent to which it is capable of meeting the charge, the tax assessed as payable by such dealer.

1. (2) Where a dealer dies without having furnished the return enquired by section 7 or 10 or after having furnished the return hut before assessment the Commissioner may proceed to make an assessment and determine the tax payable by the deceased arid for this purpose he may require the executor. administrator of other legal representative, as the case may he, of the deceased to perform all or any of the obligations which he might under the provision of this Act, have required the deceased to perform. The tax thus

determined shall he payable by the executor, administrator of other legal

representative of the deceased to the extent to which toe estate of the deceased is capable of meeting the charge.

Tax when payable by transfer