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Proceedings etc. against legal representative.

Section 66 - MISCELLANEOUS - Other Direct Tax Provisions - Section 66 - 66. (1) Where a person dies during the course of any proceeding under this Act, any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of the death of the deceased. (2) Any proceeding which could have been taken against the deceased i .....

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