Rights and obligations of a representative assessee

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..... person represented by him. (2) Every representative assessee shall be subject to the same duties, responsibilities and liabilities as if the tax bases accrued to him or received, or owned, by him. (3) The tax on tax bases of the representative assessee shall be levied upon, and recovered from, him in the manner, and to the extent, as it would have been leviable upon, and recoverable from, t .....

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..... e of receipt of the application, the certificate stating the amount to be retained by the representative assessee or the person. (7) The certificate issued under sub-section (6) shall be the warrant for retaining the amount specified therein by the representative assessee or the person. (8) The amount recoverable from the representative assessee, or the person, at the time of final settlemen .....

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..... taken against the representative assessee and may be continued against him from the stage at which it stood on the date of the death or dissolution or the appointment;and (b) any proceeding which could have been taken against the principal may be taken against the representative assessee, if the principal had survived or existed or the liquidator had not been appointed. - - statute, st .....

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