2010 (7) TMI 199

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..... m gets dissolved and as such penalty imposed on him cannot be recovered. Held that – proprietary firm gets dissolved with the death of proprietor. Appeal filed by legal representative on behalf of firm not maintainable. - ST/175/2010 - A/906/2010-WZB/AHD - Dated:- 8-7-2010 - Ms. Archana Wadhwa, Member (J) REPRESENTED BY: Shri Willington Christian, Advocate, for the Appellant. Shri R.S .....

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..... s filed on 7-4-2010. The ratio of all the decisions referred supra is to the effect that the appeals having been filed by the legal representative in respect of the penalty imposed upon deceased, are not maintainable and penalty cannot be recovered. I agree with the learned advocate that the penalty being personal, has to be recovered from the person on whom the penalty imposed and the same cannot .....

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