Where a defaulter dies before the amount due under the certificate has been fully satisfied, the officer executing it may after serving upon the legal representative of the deceased a notice in the prescribed form [proceed subject to the provisions of section 19-A to execute the certificate] against such legal representative and the provisions of this Act shall apply as if such legal representative were the defaulter and as if such notice were a notice under section 6.
[19A. Liability of legal representative. - Where the certificate is executed against the legal representative, whether the name of such representative was originally mentioned in the certificate, or was substituted under section 19, he shall be liable only to the extent of the property of the deceased which has come to his hands and has not been duly disposed of and for the purpose of ascertaining such liability, the officer executing the certificate may compel such legal representative to produce such accounts as such officer thinks fit.]