Save as otherwise provided in the Insolvency and Bankruptcy
Code, 2016,w here a person, liable to pay tax, interest or penalty
under this Act, dies, then-
(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 l iable to pay tax, interest or
penalty due from such person under this Act; and
(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 deceas ed, 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, whether such tax, interest or
penalty has been determined before his death but has remained
unpaid or is determined after his death.
(2) Save as otherwise provided in the Insolvency and Bankruptcy
Code, 2016, where a taxable person, liable to pay tax, interest or
penalty under this Act, is a Hindu Undivided Family or an association
of persons and the property of the Hindu Undivided Family or the
association of persons is partitioned amongst the various members
or groups of members, then, each member or group of members
shall, jointly and severally, be liable to pay the tax, interest or penalty
due from the taxable person u nder this Act upto the time of the
partition whether such tax, penalty or interest has been determined
before partition but has remained unpaid or is determined after the
partition.
(3) Save as otherwise provided in the Insolvency and Bankruptcy
Code, 2016 , where a taxable person, liable to pay tax, interest or
penalty under this Act, is a firm, and the firm is dissolved, then, every
person who was a partner shall, jointly and severally, be liable to pay
the tax, interest or penalty due from the firm under this Act upto the
time of dissolution whether such tax, interest or penalty has been
determined before the dissolution, but has remained unpaid or is
determined after dissolution.
(4) Save as otherwise provided in the Insolvency and Bankruptcy
Code, 2016, where a taxable person liable to pay tax, interest or
penalty under this Act,-
(a) is the guardian of a ward on whose behalf the business is carried
on by the guardian; or
(b) is a trustee who carries on the business under a trust for a
beneficiary, then, if the guardianship or trust is terminated, the ward
or the beneficiary shall be liable to pay the tax, interest or penalty
due from the taxable person upto the time of the termination of the
guardianship or trust, whether such tax, interest or penalty has been
determined before the termination of guardianship or trust but has
remained unpaid or is determined thereafter.
Liability in other cases.-
Section 93 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 93.(1). 1
assam-goods-and-services-tax-act-2017-sec-93.json
•
Section 93
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "93",
"title": "Section 93.(1). 1",
"chapter": null,
"content": "Save as otherwise provided in the Insolvency and Bankruptcy \nCode, 2016,w here a person, liable to pay tax, interest or penalty \nunder this Act, dies, then- \n(a) if a business carried on by the person is continued after his death \nby his legal representative or any other person, such legal \nrepresentative or other person, shall be l iable to pay tax, interest or \npenalty due from such person under this Act; and \n(b) if the business carried on by the person is discontinued, whether \nbefore or after his death, his legal representative shall be liable to \npay, out of the estate of the deceas ed, to the extent to which the \nestate is capable of meeting the charge, the tax, interest or penalty \ndue from such person under this Act, whether such tax, interest or \npenalty has been determined before his death but has remained \nunpaid or is determined after his death. \n(2) Save as otherwise provided in the Insolvency and Bankruptcy \nCode, 2016, where a taxable person, liable to pay tax, interest or \npenalty under this Act, is a Hindu Undivided Family or an association \nof persons and the property of the Hindu Undivided Family or the \nassociation of persons is partitioned amongst the various members \nor groups of members, then, each member or group of members \nshall, jointly and severally, be liable to pay the tax, interest or penalty \ndue from the taxable person u nder this Act upto the time of the \npartition whether such tax, penalty or interest has been determined \nbefore partition but has remained unpaid or is determined after the \npartition. \n(3) Save as otherwise provided in the Insolvency and Bankruptcy \nCode, 2016 , where a taxable person, liable to pay tax, interest or \npenalty under this Act, is a firm, and the firm is dissolved, then, every \nperson who was a partner shall, jointly and severally, be liable to pay \nthe tax, interest or penalty due from the firm under this Act upto the \ntime of dissolution whether such tax, interest or penalty has been \ndetermined before the dissolution, but has remained unpaid or is \ndetermined after dissolution. \n(4) Save as otherwise provided in the Insolvency and Bankruptcy \nCode, 2016, where a taxable person liable to pay tax, interest or \npenalty under this Act,- \n(a) is the guardian of a ward on whose behalf the business is carried \non by the guardian; or \n(b) is a trustee who carries on the business under a trust for a \nbeneficiary, then, if the guardianship or trust is terminated, the ward \nor the beneficiary shall be liable to pay the tax, interest or penalty \ndue from the taxable person upto the time of the termination of the \nguardianship or trust, whether such tax, interest or penalty has been \ndetermined before the termination of guardianship or trust but has \nremained unpaid or is determined thereafter. \nLiability in other cases.-",
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