Section 114 – Draft-Bills-Reports – LIABILITY TO PAY IN CERTAIN CASES – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 114 – 114. Special provision regarding liability to pay tax in certain cases (1) Where a person, liable to pay tax under this Act, dies, then- (a) if a business carried on by the person is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty due from such person under this Act, and (b) if the business carried on by the person is discontinued, whether before or after his death, his legal representative shall be liable to pay out of the estate of the deceased, to the extent to which t
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been determined before partition but has remained unpaid or is determined after the partition. (3) Where a taxable person, liable to pay tax under this Act, is a firm, and the firm is dissolved, then every person who was a partner shall be jointly and severally liable to pay the tax, interest or penalty due from the firm under this Act, up to the time of dissolution whether such tax, interest or penalty has been determined before the dissolution, but has remained unpaid or is determined after dissolution. (4) Where a taxable person liable to pay tax under this Act,- (a) is the guardian of a ward on whose behalf the business is carried on by the guardian, or (b) is a trustee who carries on the business under a trust for a beneficiary. then
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