93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.

{
    "act_title": "Assam Goods and Services Tax Act, 2017",
    "act_slug": "assam-goods-and-services-tax-act-2017-2017",
    "section_label": "Section",
    "section": {
        "number": "93",
        "title": "93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.",
        "chapter": null,
        "content": "(a) if a business carried on by the person is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty due from such person under this Act; and\n(b) if the business carried on by the person is discontinued, whether before or after his death, his legal representative shall be liable to pay, 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 person under this Act,\n(a) is the guardian of a ward on whose behalf the business is carried on by the guardian; or\n(b) is a trustee who carries on the business under a trust for a beneficiary,",
        "footnote": "",
        "is_definition": false,
        "sort_order": 91
    },
    "prev_section": "92",
    "next_section": "94"
}