THE U.P. LARGE LAND HOLDINGS TAX ACT, 1957
Section 18. Tax of deceased landholder payabel for legal representatives.
18. Where land-holder dies, his legal representatives shall be liable to pay, out of the estate of the deceased to the extent to which the estate is capable of meeting the charge, the holding tax assessed as payable by the deceased land-holder, or any holding tax which would have been payable by him under this Act if he had not died.
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