Rule 170. Liabilities of a legal representative, etc. (1)Where any dealer doing business in respect of which tax is payable under this Act is dead, the executor, administrator, successor in title or other legal representative of the deceased shall, in respect of such business, be liable to submit the returns due under section 35 or to assessment under section 38 and to pay out of the estate of the deceased dealer any tax or other amount due from the deceased dealer.

(2) The provisions under sections 62 to 66 relating to appeals and revisions shall be applicable to assessments made under sub-rule (1) as if the executor, administrator, successor in title or other legal representative were himself the dealer.

(3) The provisions of sub-rules (1) and (2) shall apply mutatis mutandis to a partnership firm of which any of the managing partners have died.

(4) Where any Hindu undivided or Aliyasanthana family, firm or other association of persons is partitioned, dissolved or discontinued, notice, summons or orders issued under the Act or these rules may be served on such person who was a member of the family or a partner or a member of the association immediately before such partition, dissolution or discontinuance.

(5) Where any business is carried on by or is in-charge of any guardian, trustee or agent of a minor or other incapacitated person, on behalf and for the benefit of such minor or other incapacitated person, such guardian, trustee or agent shall in respect of the turnover of the said business be liable to submit the returns due under section 35 or to assessment under section 38, and the tax or any other amount shall be levied upon and be recoverable from such guardian, trustee or agent, as it would be leviable upon and be recoverable from any such minor or other incapacitated person, if he were of full age, of sound mind and if he were conducting the business himself.

(6) Where the estate or any portion thereof of a registered dealer who is liable to pay tax or any other amount under this Act is under the control of the Court of Wards, the Administrator General, the Official Trustee or any Receiver or Manager or any other person who manages the business on behalf of such dealer appointed by or any order of a Court, such Court of Wards, Administrator General, Official Trustee, Receiver, Manager or any other person, shall in respect of all the turnover of such business be liable to submit the returns due under section 35 or to assessment under section 38, and the tax or any other amount due shall be levied upon and be recoverable from such Court of Wards, Administrator-General, Official Trustee, Receiver or Manager or any person as it would be leviable upon and recoverable from the dealer if he were conducting the business himself.