1970 (10) TMI 54 - HC - VAT and Sales Tax

Summary

Issues:
1. Recovery proceedings against legal representatives of deceased assessee.
2. Validity of warrant of attachment of movables not forming part of deceased assessee's estate.

Analysis:
The judgment pertains to two revision petitions under section 13(4) of the Mysore Sales Tax Act, 1957, filed by the three sons of a deceased assessee who was assessed to tax. The deceased left behind three sons, two daughters, and a widow. The main contention was that fresh demand notices were served only on the sons, excluding the daughters and widow. The court analyzed the liability of legal representatives under section 16 of the Act and Rule 42 of the Mysore Sales Tax Rules, holding that recovery proceedings must involve all legal representatives who effectively represent the estate. Citing precedent from the Income-tax Act, the court emphasized that recovery should not be limited to some legal representatives but should include all those representing the estate. As notices were not served on all heirs, the court concluded that the recovery proceedings against only some legal representatives were improper, and applications against the petitioners were rejected.

Regarding the second issue, the court highlighted that legal representatives are liable only to the extent of the estate received by them. Notably, the court observed that the learned Magistrate did not determine whether the movables subject to attachment were part of the deceased assessee's estate. Consequently, the court allowed the revision petitions, quashing the orders of attachment made by the Magistrate. The judgment underscores the importance of serving notices on all legal representatives and ensuring that recovery actions are consistent with the deceased's estate's representation.