Legal representative.

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....ceased would have been liable 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), -- ....

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....capable of meeting the liability. (5) Every legal representative shall be personally liable for any tax payable by him in his capacity as legal representative if, while such ^1[liability for tax] 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 ....