Liability to pay tax in case of death:

(1) Where a dealer liable to pay tax under this Act, dies then: (a) If the 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 taxthncluding any penalty, sum forfeited and interest due from such dealer under this Act or under any earlier law, in the like manner and to the same extent as the deceased dealer, and

1. (b) If the business carried on by the dealer discontinued whether before or after his death, his legal representative shall be liable to pay out of the estate of the deceased, in the like manner and to the same extent as the deceased dealer would have been liable to pay if he had not died, the tax including any penalty, sum forfeited and interest due from such dealer under this Act, or under any earlier law, whether such tax including any penalty, sum forfeited dnd interest has been assessed before his death but has remain unpaid, or is assessed after his death. (2) Where a dealer, liable to pay tax under this Act, is a Hindu Undivided Family and joint family properly is partitioned amongst the various members or group of members, then each member or group of members shall be jointly and severally liable to pay the tax including any penalty, sum forfeited and interest due from the dealer under this Act or under any earlier law, upto to the time of the partition, whether such tax including any penalty, sum forfeited and interest has been assessed before partition but has remain unpaid, or is assessed after partition. (3) Where a dealer, liable to pay tax under this Act, is a firm, and the firm is dissolved, then person who has a partner shall be jointly and severally liable to pay to the extent to which he is liable under Section 62, the tax including any penalty, sum forfeited and interest due from the firm under this act or under any earlier law, upto the time of dissolution, whether such tax including any penalty, sum forfeited and interest has been assessed before such dissolution but has remain unpaid or is assessed after dissolution. (4) Where a dealer, liable to pay tax under this act, transfer or otherwise disposes off his business in whole or in part, or effects any change in the ownership thereof, in consequence of which he is succeeded in the business or part thereof by any other person, the dealer and the person succeeding shall jointly and severally be liable to pay the tax including any penalty sum forfeited and interest due from the dealer under this Act or under any earlier law, upto the time of such transfer, disposal or change, whether such tax, including any penalty, sum forfeited and interest has been assessed before such transfer, disposal or change but has remain unpaid, or is assessed thereafter (5) Where the dealer liable to pay tax under this Act: (a) Is the guardian of a ward on whose behalf the business is carried out by the guardian, or
2. (b) Is trustee who carry on the business under a trust for the beneficiary, then, if the guardianship or the trust is terminated, the ward or, as the case may be, the beneficiary shall be liable to pay the tax including any penalty, sum forfeited and interest due from the dealer upto the time of termination, whether such tax, including any penalty, sum forfeited and interest has been assessed before the termination of the guardianship or trust, but has remain unpaid, or is assessed thereafter.

1. (6) Where the dealer liable to pay tax under this act, is succeeded in the business by any person in the manner described in clause (a) of sub- section (1) or in sub-section (4) then such person shall be liable to pay tax on the sales or purchases of goods made by him on and after the date of such succession and shall (unless he already holds a certificate of registration) within sixty days thereof apply for registration.