Liability to render returns on death of employer

In the event of the death of an employer, any return which deceased would have been liable to render under rule 10 or rule 14 shall be rendered– (a) in the case of an employer paying emoluments on his own account, by the personal representative of the deceased; and (b) in the case of the employer paying emoluments on behalf of another person, by the person succeeding him, or, if there is no such person succeeding him, by the person on whose behalf the deceased paid emoluments. CAP. 55.