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32 : Assessment/re-assessment of legal representatives and assessment in special cases M.P. ACT


32 : Assessment/re-assessment of legal representatives and assessment in special cases.
  (1) Where a dealer dies, his executor, administrator, or other legal representative shall be
deemed to be a 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 assessed/re-assessed or any penalty imposed or
any interest payable by the deceased dealer or any tax, or penalty or interest, 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 to the extent of the assets of the deceased in his
(2) In the case of any guardian, trustee or agent of any minor or other incapacitated person
carrying on business on behalf of and for the benefit of such minor or other incapacitated
person, the tax shall be levied upon and recoverable from such guardian, trustee or agent,
as the case may be, in the like manner and to the same extent as it would be leviable on,
and recoverable from, any such minor or other incapacitated person, if he were of full age
and sound mind and if he were conducting the business himself and all the provisions of this
Act and rules made thereunder shall apply accordingly.
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