9. Where a land holder dies before the assessment has been completed under section 8, the assessing authority may in the manner prescribed, serve a notice on his legal representative and the provisions of this Chapter shall thereafter apply as if such legal representative were the deceased land holder.
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Section 1 · Short title, extent and commencementSection 2 · Definition, U.P. Act III of 1901, Act XI of 1922, U.P. Act l of 1951, Act II of 1912, Act XI of 1932, Act V of 1908, U. P. Act III of 1901, U.P. Act XVII of 1939, U.P. Act I of 1951,Section 3 · Charge of Holding Tax.Section 4 · Land Holding, Act XXI of 1860.Section 5 · Annual value.Section 6 · Assessing authority.Section 7 · Notice regarding return of land holdings.Section 8 · Assessments.India Code, Government of India. Text fetched 16 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.