State Act
16
Section 16. Assessment of legal representatives.
THE KARNATAKA SALES TAX ACT, 1957
Act no. 25 of 19571957In forceKarnataka (State Act)
16. Assessment of legal representatives.- 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 1[any tax, penalty or fee]1 assessed as payable by any such dealer or 1[any tax, penalty or fee]1 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 extent of the assets of the deceased in his hands.