74.  Liability in the case of a deceased person.-

(1)   Where a person dies, his legal representative shall be liable to pay any tax which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased.

(2)   For the purpose of making an assessment of the income of the deceased and recovery of tax,-

(a)    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; and

(b)    any proceeding which could have been taken against the deceased if he had survived may be taken against the legal representative,

and all the provisions of this Ordinance shall, so far as may be, apply accordingly.

(3)   The legal representative of the deceased shall, for the purposes of this Ordinance, be deemed to be an assessee.

(4)   The liability of a legal representative under this section or section 71 shall be limited to the extent to which the estate of the deceased person is capable of meeting the liability.

(5)   For the purposes of this section and sections 71 and 97, "legal representative" includes an executor, administrator and any person administering the estate of a deceased person.