https://www.taxtmi.com/caselaws?id=148670 The Andhra Pradesh General Sales Tax framework was read as preserving liability for both tax and penalty against the estate of a deceased dealer. The court reasoned that the rule-making power in section 39 was general and broad enough to support rule 23(1), and that the illustrative reference in section 39(2)(o) to tax did not exclude penalty. It further held that penalty under section 14(2) survives the dealer's death, while the legal representative is not personally liable but must comply with the statutory return obligations. The maxim actio personalis moritur cum persona was held inapplicable where the statute preserves liability. en-us Tue, 18 Mar 1969 00:00:00 +0530 Wed, 01 May 2013 17:08:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148670 The Andhra Pradesh General Sales Tax framework was read as preserving liability for both tax and penalty against the estate of a deceased dealer. The court reasoned that the rule-making power in section 39 was general and broad enough to support rule 23(1), and that the illustrative reference in section 39(2)(o) to tax did not exclude penalty. It further held that penalty under section 14(2) survives the dealer's death, while the legal representative is not personally liable but must comply with the statutory return obligations. The maxim actio personalis moritur cum persona was held inapplicable where the statute preserves liability. Case-Laws VAT and Sales Tax Tue, 18 Mar 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148670