Legal representative.

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....to pay if he had not died, in the like manner and to the same extent as the deceased. (2) For the purposes of making an assessment (including an assessment, reassessment or recomputation under section 279) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative as per the provisions of sub-section (1), any proceeding-- (a) taken against the ....

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....e personally liable for any sum payable by him in his capacity as legal representative if, while such liability remains undischarged, he creates a charge on or disposes of or parts with any assets of the estate of the deceased, which are in, or may come into, his possession. (6) The liability of a legal representative referred to in sub-section (5) shall be limited to the value of the asset so ch....