Special provisions regarding liability to pay tax, interest or penalty in certain cases.

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....where a person, liable to pay tax, interest or penalty under this Act, dies, then:- (a) if a business carried on by the person is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty due from such person under this Act; and (b) if the business carried on by the person is discontinued,....

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.... shall, jointly and severally, be liable to pay the tax, interest or penalty due from the taxable person under this Act up to the time of the partition whether such tax, penalty or interest has been determined before partition but has remained unpaid or is determined after the partition. (3) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, (Act No.31 of 2016.) where a taxab....