53 Assessment after partition of HUF, AOP , etc

(b) every person who was, at the time of such partition, disruption or dissolution, a member of the Hindu Undivided Family, partner of a firm or member of an association of persons, and the legal representative of any such person, who is deceased, shall, notwithstanding such partition, disruption or dissolution, be jointly and severally liable for the payment, of the net tax, penalty or interest payable under this Act by such family, firm or association of persons for the period upto the date of such partition, disruption of dissolution, whether assessment of such tax, imposition of such penalty or determination of such interest is made prior to, or after, such partition, disruption of dissolution.

(2) Where a dealer carrying on a business as the sole proprietor dies and the business is partitioned, disrupted or discontinued upon his death, the executor or administrator of, or the legal heir to, the estate of such deceased dealer shall pay net tax or any other tax, penalty or interest payable by or due from, such deceased dealer out of such estate, and such executor, administrator or legal heir shall, notwithstanding the provisions of clause (11) of section 2, be deemed to be a dealer under this Act for the purposes of assessment of tax, determination of interest, and imposition of penalty and payment, recovery and the refund of tax, penalty or interest, and all the provisions of this Act relating to appeal, revision or review in respect of the tax assessed, or penalty imposed or interest determined, shall apply accordingly.