Tax of deceased person payable by legal representative

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Full Text of the Document

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....e shall be liable to pay out of the estate of the deceased person, to the extent to which the estate is capable of meeting the charge, the wealth-tax assessed as payable by such person, or any sum, which would have been payable by him under this Act if he had not died.       (2) Where a person dies without having furnished a return under the provisions of section 14 or ....