92. Assessment in case of income of a deceased person.-

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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