State Act

THE KARNATAKA ENTERTAINMENTS TAX ACT, 1958

1[9D. Assessment of legal representatives.- Where a proprietor dies, his executor, administrator or other legal representative shall be deemed to be the proprietor for the purposes of this Act and the provisions of the Act shall apply to him in respect of the entertainment conducted by the deceased proprietor: Provided that, in respect of any tax, penalty or fee assessed as payable by any such proprietor or any tax, penalty or fee which would be 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 extent of the assets of the deceased in his hands.]1