Section 53: Estate of deceased person — Sales Tax Act, 1990

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53. Estate of deceased person.– The tax liability of a deceased registered person under the Act shall be the first charge on his estate in the hands of his successors.

Effective date: 1990-11-01

Related sections

Section 52A: e-intermediaries to be appointed Section 54: Estate in bankruptcy Section 52: Appearance by authorised representative Section 55: Removal of difficulties Section 51: Bar of suits, prosecution and other legal proceedings Section 56: Service of order, decisions, etc

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