SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS
C.A. No.-005802-005802 - 2005Supreme Court29 Jul 2015
Section 11Section 11ASection 4(3)(a)
159. (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 purpose of making an assessment
(including an assessment, reassessment or
recomputation under section
