Rule 23

(1) Where any dealer doing business in respect of which tax 1( ...) is payable under this Act, is dead, the Executor, Administrator, Successor in title or other legal representative of the deceased dealer shall, in respect of such business, be liable to submit the returns due under these rules, and to assessment under 2( Sections 5, 5B, 5C, 5E, 5F, 5G, 6, 6A, 6C) or any notification under Section 9(1) and to pay out of the estate of the deceased dealer, the tax and or any penalty assessed or levied as payable by the deceased dealer. (1) The words "and the surcharge"ins. and Subs. by G.O.Ms.No. 473 Rev.dt.18.3.1981 were omitted by G.O.Ms.No 244 Rev.dt.17.5.1995 w.e.f. 1.4.1995. (2) The provision relating to appeals and revisions shall be applicable to assessments made under sub-rule (1) as if the Executor, Administrator, Successor in title or other legal representative were himself the dealer. (3) The provisions of sub-rules (1) and (2) shall apply Mutatis Mutandis to a partnership firm of which the managing partners have died.