Legal representative
(1)
Where a person dies, his legal representative shall be liable to pay any sum 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.
(2)
For the purposes of making an assessment (including an assessment, reassessment or recomputation under section 279section 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––
(b)
which could have been taken against the deceased if he had survived, may be taken against the legal representative; and
(3)
The legal representative of the deceased shall be deemed to be an assessee for the purposes of this Act.
(4)
Subject to the provisions of sub-sections (5), (6) and (7), the liability of a legal representative referred to in sub-section (1) shall be limited to the extent to which the estate of the deceased is capable of meeting the liability.
(5)
Every legal representative shall be 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 charged, disposed of or parted with.
(7)
The provisions of sections 304sections 304(2) and (5) and 305, so far as may be and to the extent to which they are not inconsistent with the provisions of this section, apply in relation to a legal representative.