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    <title>Insertion of new section 23JC - Continuance of proceedings</title>
    <link>https://www.taxtmi.com/acts?id=32160</link>
    <description>A legal representative is liable to pay sums the deceased would have owed, with penalties only where imposed before death. Proceedings for disgorgement, refund or recovery initiated against the deceased before death are deemed initiated against the legal representative and may continue from the stage at death; proceedings that could have been initiated may also be commenced against the representative. Personal liability arises if the representative charges, disposes of, or parts with estate assets while liability remains undischarged, limited to the value of the asset; overall liability is limited to what the estate can meet. &quot;Legal representative&quot; includes those representing or intermeddling with the estate and successors in representative suits.</description>
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    <pubDate>Mon, 19 Mar 2018 16:43:55 +0530</pubDate>
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      <title>Insertion of new section 23JC - Continuance of proceedings</title>
      <link>https://www.taxtmi.com/acts?id=32160</link>
      <description>A legal representative is liable to pay sums the deceased would have owed, with penalties only where imposed before death. Proceedings for disgorgement, refund or recovery initiated against the deceased before death are deemed initiated against the legal representative and may continue from the stage at death; proceedings that could have been initiated may also be commenced against the representative. Personal liability arises if the representative charges, disposes of, or parts with estate assets while liability remains undischarged, limited to the value of the asset; overall liability is limited to what the estate can meet. &quot;Legal representative&quot; includes those representing or intermeddling with the estate and successors in representative suits.</description>
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