2021 (2) TMI 1105

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....ADVANCE COPY SERVED TO GOVERNMENT PLEADER FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1. We have heard Mr. Hardik P. Modh, the learned counsel appearing for the writ applicant and Mr. Trupesh Kathiriya, the learned AGP appearing for the State Respondents. 2. It appears from the materials on record that the Commissioner in exercise of his powers under Section 75 ....

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.... "57. Special provision regarding liability to pay tax in certain cases. - (1) Where a person who is or has been a dealer, liable to pay tax under this Act, dies, then- (a) XXX (b) if the business carried on by the dealer is discontinued, whether before or after his death, his legal representative shall be liable to pay out of the estate of the deceased, to the extent to whic....