26. Special provision renting liability to pay tax in certain cases.

{
    "act_title": "Gujarat Sales Tax Act, 1969",
    "act_slug": "gujarat-sales-tax-act-1969",
    "section_label": "Section",
    "section": {
        "number": "26",
        "title": "26. Special provision renting liability to pay tax in certain cases.",
        "chapter": null,
        "content": "(a) if the business carried on by the dealer is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay the tax including any penalty due from such dealer under this Act or under any earner lay and\n(b) if the business carried on by the dealer 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 (including any penalty) due from such dealer under this Act or under any earlier law,\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.\nChapter-III\nSales Tax Authorities and Tribunal",
        "footnote": "",
        "is_definition": false,
        "sort_order": 25
    },
    "prev_section": "25",
    "next_section": "27"
}