Is deceased liable for the payment of sales tax

but if son doing business other than what his father was doing, then also his is liable to for payment of interest , penalty,etc.

kindly can u send me the section no. ?

Mr Mitali mita,

 See sub section 6 of section 46 of KVAT Act 2003 on this point. Here one more point notable is the legal representatives(heirs or executors) are responsible to pay tax,penalty and interest due to the government only to the extent the value of moveable and immovable property that was owned by the deceased dealer.All the proceedings can be done against the legal repreesentatives with respect to the recovery of arrears  due to the government. Similar provisions are avilable in other state vat laws also.....MJK