92. Assessment in case of income of a deceased person.-
(1) Where a person dies, his legal representative shall be liable to pay any tax or other sum payable under this Ordinance which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased ; and the legal representative of the deceased shall, for the purposes of this Ordinance, be deemed to be an assessee:
Provided that before deeming the legal representative of the deceased to be an assessee, a notice to that effect shall be issued to him by the Deputy Commissioner of Taxes.
(2) For the purposes of making an assessment of the income of the deceased and recovery of tax,-
(a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued from the stage at which it stood on the date of the death of the deceased ;and
(b) any proceeding which could have been taken against the deceased, if he had not died, may be taken against the legal representative; and all the provisions of this Ordinance shall, so far as may be, apply accordingly.
(3) The liability of legal representative under this Ordinance shall be limited to the extent to which the estate of the deceased is capable of meeting the liability.
(4) For the purposes of this section and other provisions of this Ordinance in which the rights, interest and liabilities of the deceased are involved, "legal representative" includes an executor, an administrator and any person administering the estate of the deceased.
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