Liability for tax on death: estate and successors remain responsible for unpaid tax, interest and penalties post-death. The statute imposes continuing liability for tax, interest and penalty on successors and estates in specified events-death, HUF or association partition, firm dissolution, and termination of guardianship or trust-such that legal representatives, members, partners, wards or beneficiaries are jointly and severally liable for liabilities incurred up to the relevant event, whether assessed before or after it, subject to the savings under the Insolvency and Bankruptcy Code.