https://www.taxtmi.com/acts?id=32193 Where a person dies their legal representative is liable to pay sums the deceased would have been liable to pay, with liability for penalties limited to penalties imposed before death. Proceedings for disgorgement, refund or recovery (excluding penalty levy) pending against the deceased are deemed against and may be continued against the legal representative, and such proceedings that could have been initiated had the deceased survived may be commenced against the legal representative. A legal representative who charges, disposes of, or parts with estate assets while liability remains undischarged is personally liable to the extent of the value of those assets, and overall liability is limited to the estate's capacity to meet it. en-us Mon, 19 Mar 2018 16:58:41 +0530 Mon, 19 Mar 2018 16:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32193 Where a person dies their legal representative is liable to pay sums the deceased would have been liable to pay, with liability for penalties limited to penalties imposed before death. Proceedings for disgorgement, refund or recovery (excluding penalty levy) pending against the deceased are deemed against and may be continued against the legal representative, and such proceedings that could have been initiated had the deceased survived may be commenced against the legal representative. A legal representative who charges, disposes of, or parts with estate assets while liability remains undischarged is personally liable to the extent of the value of those assets, and overall liability is limited to the estate's capacity to meet it. Act-Rules F. Acts / Amendment Acts Mon, 19 Mar 2018 16:58:41 +0530 https://www.taxtmi.com/acts?id=32193