https://www.taxtmi.com/acts?id=31959 Continuance of proceedings places liability on a legal representative for sums the deceased would have owed, allowing proceedings for disgorgement, refund or recovery to be continued against or initiated afresh against the legal representative, while excluding levy of penalty unless imposed before death; personal liability arises where the representative charges, disposes of, or parts with estate assets, limited to the value of those assets and to the estate's capacity to meet the liability. en-us Thu, 01 Feb 2018 18:30:11 +0530 Fri, 02 Feb 2018 16:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=31959 Continuance of proceedings places liability on a legal representative for sums the deceased would have owed, allowing proceedings for disgorgement, refund or recovery to be continued against or initiated afresh against the legal representative, while excluding levy of penalty unless imposed before death; personal liability arises where the representative charges, disposes of, or parts with estate assets, limited to the value of those assets and to the estate's capacity to meet the liability. Act-Rules Bills Thu, 01 Feb 2018 18:30:11 +0530 https://www.taxtmi.com/acts?id=31959