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Report No. 12

Chapter XV

Liability in Special Cases

A-Legal representatives.

168. Legal representatives.-

(1) Where a person dies, his legal representative shall be liable to pay any tax, penalty or other sum which the deceased 'would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased.

[Section 24B(1), part]

(2) For the purpose of making an assessment [including an assessment under section 152 (section 34)] of the income of the deceased and for the purpose of levying any tax, penalty or other sum in the hands of the legal representative in accordance with the provisions of sub-section (1),-

(a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of the death of the deceased;

(b) any proceeding which could have been taken against the deceased if he had survived, may be taken against the legal representative; and

(c) all the provisions of this Act shall apply accordingly.

[Section 24B(2) and (3)]

(3) The legal representative of the deceased shall, for the purposes of this Act, be deemed to be an assessee.

(4) The provisions of sub-section (3) of section 170 [section relating to liability of representative assessee, sub-section (3)], section 171 [new section regarding right of representative assessee to recover tax paid] section 172, [new section providing when representative assessee is personally liable] and section 176 [new section relating to remedies against properties in case of representative assessee] shall, so far as may be and to the extent to which they are not inconsistent with the provisions of this section, apply in relation to a representative assessee.

(5) The liability of a legal representative under this section shall, subject to the provisions of sub-section (4), be limited to the extent to which the estate is capable of meeting the liability.

[Section 24B(1), part]

(6) In this Chapter, "legal representative" includes an executor or administrator.

[Section 24B(1), part]



Income-Tax Act, 1922 Back




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