(1) Where, any dealer doing business in respect of which tax is payable under this Act is dead, the executor, administrator, successor in title or other legal representative of the deceased shall, in respect of such business, be liable to submit the return due under these rules, and to assessment under section 14 or 17 and to pay out of the estate of the deceased dealer the tax and/or any penalty assessed or levied, as the case may be, as payable by the deceased dealer.
(2) The provisions relating to appeals and revisions shall be applicable to assessments made under sub- rule (1) as if the executor, administrator, successor-in-title or other legal representative were himself the dealer.
(3) The provisions of sub-rules (1) and (2) shall apply mutatis mutandis to a partnership firm of which the managing partners have died.
31. Liability for payment of tax and penalty in respect of firm, etc., discontinued or dissolved.—-
(1) When any business carried on by a firm, a Hindu undivided family or an association has been discontinued or dissolved, every person who was at the time of such discontinuance or dissolution a partner of such firm or member of such Hindu undivided family or association, shall be jointly and severally liable to assessment under section 14 or under section 17 and payment of the tax assessed and/or penalty levied.
(2) Where any Hindu undivided family, firm or other association of persons is partitioned, dissolved or discontinued, notice, summons or orders issued under the Act or these rules may be served on any member of the Hindu undivided family or any person who was a partner not being a minor of the firm or member of the association, as the case may be, immediately before such partition, dissolution or discontinuance.