500 The words 'legal representative ' occurring in clause (a) of sub section (1) of section 53 are defined in section 2, sub,section (12) to mean: "a person who in law represents the estate of a deceased person, and includes (i) an executor, (ii) as regards any obligation under this Act, any person who takes possession of, or intermeddles with, the estate of a deceased person or any part thereof, and (iii) where the deceased was a coparcener of a Hindu family, the manager for the time being of the family;" Another expression which occurs in section 53 and other provisions of the Act is 'person accountable ' or 'account able person ' and that is defined under section 2, sub,sec tion (12A) to mean: "the person accountable for estate duty within the meaning of this Act, and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of the principal value of the estate of the deceased :" The power to make provisional assessment in advance of regular aSsessment is conferred under section 57 which reads as follows: "57( 1 ) Estate duty shah be due from the date of the death of the deceased, and the Controller may, at any time after the receipt of account delivered under section 53 or section 56, proceed to make in a summary manner a provisional assessment of the estate duty payable by the person delivering the account on the basis of the account so deliv ered.