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Section 20: Assessment rif legal representatives

The Kerala General Sales Tax Act, 1963 (No.15 of 1963)State Act of Kerala · Act 15 of 1963

Vvhere a dealer dies, his execu­ tor, admm1St1ator, or other legal rep1esentatlve shall be deemed to be the dealer for the purposes of this Act, and the p10visions of thi~ Act shall apply to him m 1espect of the busmess of the sa1d deceased dealer, :tl I I I I I I I i I I :!

, I I 'I ' \ I I I ~ I L ~) ' .

53 provided that, in respect of any tax, fee or other amount asse~sccl ..t~ payable by any such dealer or levted on htm or any tax, fee or other amount which would have been payable by h1m under th1s Act 1f he had not d1ed, the executor, admmtstrator or other legal representa­ tive shall be liable only to the extent of the assets of the deceased in his hands.

Where this provision sits

ActThe Kerala General Sales Tax Act, 1963 (No.15 of 1963)
Section20
Marginal noteAssessment rif legal representatives
JurisdictionState of Kerala
StatusIn force as published by the source

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