Rajasthan Sales Tax Act,1994
Section 44. Liability of the representative of a deceased person
(1) Where a person dies and his business devolves by virtue of his death upon any other person, such other person shall be liable to all obligations and liabilities in respect of such business under the Act and he shall within thirty days of the devolvement of such business apply for registration unless he already holds a certificate of registration.
(2) Where a person dies and his executor, administrator or other legal representative does not continue his business except for the purpose of winding it up, such executor administrator or legal representative shall be assessed as if he were the assessee and shall liable to pay out of the estate of the deceased person, to the extent to which the estate is capable of meeting the charge, the tax assessed or other demand payable under the Act.