Legal Rep Pays Deceased Dealer's Dues Under GVAT Sec 57(1)(b); Spouse's Property Not Liable if Not in Estate.

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....Recovery of dues - from the assets of wife of deceased dealer - section 57(1)(b) of the GVAT Act, the legal representative is liable to pay the dues out of the estate of the deceased - in the absence of any power vested in the respondents to recover the dues from the property of the petitioner(wife) other than estate of the deceased, the charge created over the subject property of the petitioner is without any authority of law....