| http://www.w3.org/ns/prov#value | - 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 d
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