https://www.taxtmi.com/caselaws?id=152884 Under the Bengal Motor Spirit Sales Taxation Act, 1941, assessment of a retail dealer's tax required determination after giving the dealer a reasonable opportunity to verify the return. The text states that, where the dealer died before completion of assessment, no provision authorised substitution of legal representatives to complete assessment for periods when the deceased was alive, and fiscal liability could not be extended by implication. It further explains that section 10(4) refers only to tax already quantified and remaining unpaid at the time of transfer, so a transferee's exposure is confined to unpaid tax lawfully determined before transfer. en-us Wed, 19 Dec 1979 00:00:00 +0530 Fri, 12 Jul 2013 12:19:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152884 Under the Bengal Motor Spirit Sales Taxation Act, 1941, assessment of a retail dealer's tax required determination after giving the dealer a reasonable opportunity to verify the return. The text states that, where the dealer died before completion of assessment, no provision authorised substitution of legal representatives to complete assessment for periods when the deceased was alive, and fiscal liability could not be extended by implication. It further explains that section 10(4) refers only to tax already quantified and remaining unpaid at the time of transfer, so a transferee's exposure is confined to unpaid tax lawfully determined before transfer. Case-Laws VAT and Sales Tax Wed, 19 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152884