9. Tax of deceased persons payable by representatives

(1) Where a dealer dies, his executor, administrator or legal representative shall be liable to pay out of the estate of the deceased dealer, to the extent to which the estate is capable of meeting the charge, the tax assessed as payable by such person or any penalty which would have been payable by him under this Act, if he had not died.

(2) Where a dealer dies before the service upon him of the notice, if any, issued in pursuance of section 7, his executor, administrator or legal representative shall on the serving of the notice aforesaid, comply therewith and the assessing authority may proceed to assess the turnover of the deceased dealer as if such executor, administrator or legal representative were the assessee.

(3) Where a dealer dies without furnishing a return which is required to be furnished under the provisions of section 7 or after having furnished a return which the assessing authority has reason to believe to be incorrect or incomplete, the assessing authority may determine the turnover of such dealer and assess the tax payable by him on the basis of such determination, and for this purpose may, by notice require from the executor, administrator or legal representative of the deceased dealer any account, documents or other evidence which he might under the provisions of this Act have required from the deceased dealer.

(4) The provisions of sub section (1) to (3) shall mutatis mutandis apply to partnership firm where one or more partners have died.

(5) The provisions relating to appeal and revision under section 11, 11-A and 12 shall be applicable to assessment under this section as if the executor, administrator or the legal representatives aforesaid were himself a dealer.