The Tribunal held that the expression “any sum” occurring in section 159(1) is wide enough to include not only tax but also penalty and interest payable by a deceased assessee. Consequently, the legal representatives are liable to discharge the penalty liability of the deceased, subject to the extent of the estate inherited by them. The matter was restored to the Assessing Officer only for determining the value of the estate available for satisfying such liability. (AY. 2007-08)