1. Which of the following statements with respect to legal representative is false ?
A Any proceedings taken against the deceased before his death shall be deemded to have been taken against the legal representative
B The proceedings would continue against the legal representative from the stage at which it stood on the date of the death of the deceased
C The liability of the legal representative extends to all the property held by him including is personal property and that of his spouce
D Legal representative shall be personally liable for any tax payable by him in his capacity as legal representative, if while his liability remains undischarged, he created charge with respect to the estate of the deceased
