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Section 23: Assessment of legal representative

The Goa Tax on Entry of Goods Act, 2000State Act of Goa · Act 14 of 2000

Where a dealer dies, his executor, administrator or other legal representative shall be deemed to be the dealer for the purposes of this Act and the provisions of this Act shall apply to him in respect of the business of the said deceased dealer:

Provided that, in respect of any tax, penalty or fee assessed or payable by any such dealer or any tax, penalty or fee which would have been payable by him under this Act if he had not died, the executor, administrator or other legal representative shall be liable only to the - 14 - extent of the assets of the deceased in his hands.

Where this provision sits

ActThe Goa Tax on Entry of Goods Act, 2000
Section23
Marginal noteAssessment of legal representative
JurisdictionState of Goa
StatusIn force as published by the source

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