https://www.taxtmi.com/caselaws?id=152775 Under the Kerala General Sales Tax Act, 1963, a legal representative of a deceased dealer is deemed to be the dealer, with liability limited to the assets of the deceased in the representative's hands. Because valid demand notices had already been served on the deceased dealer and default had occurred before death, the statutory default was treated as continuing against the legal representative. A fresh notice of demand was therefore not required before recovery of the arrears, and the amount collected from the legal representative was not refundable. The contrary foreign authority was considered inapplicable because the Act contains an express deeming provision. en-us Thu, 06 Mar 1980 00:00:00 +0530 Wed, 10 Jul 2013 17:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152775 Under the Kerala General Sales Tax Act, 1963, a legal representative of a deceased dealer is deemed to be the dealer, with liability limited to the assets of the deceased in the representative's hands. Because valid demand notices had already been served on the deceased dealer and default had occurred before death, the statutory default was treated as continuing against the legal representative. A fresh notice of demand was therefore not required before recovery of the arrears, and the amount collected from the legal representative was not refundable. The contrary foreign authority was considered inapplicable because the Act contains an express deeming provision. Case-Laws VAT and Sales Tax Thu, 06 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152775