disputed that the business carried on by the
petitioner’s husband was discontinued after his
death. Therefore, clause (a) of sub-section (1)
of section 57 of the GVAT Act will not apply and
hence, the legal representative would not be
liable to pay the tax, interest or penalty due
from such dealer under the Act or in earlier
years. Insofar as clause (b) of sub-section (1)
of section 57 is concerned, the same would be
applicable in the facts of the present case as
the same provides that where a person, who has
been a dealer, liable to pay tax under the Act
dies and if the business carried out by such
dealer is discontinued, whether before or after
his death, then his legal representative shall be
liable to pay the dues out of the estate of the
deceased to the extent to which the estate is
capable of meeting the charge, the tax, interest
or penalty due from such dealer under that Act or
any earlier law. Thus, under clause (b) of sub-
section (1) of section 57 of the GVAT Act, the
legal representative is liable to pay the dues
out of the estate of the deceased to the extent
to which the estate is capable of meeting the
charge, the tax, interest or penalty due from the
dealer.
