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TMI Blog1967 (3) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... be levied on the legal representative of the deceased. The Tribunal has taken the view that it is not permissible. One Muthukrishnan Naidu died on 30th October, 1960. He was the proprietor of a rice mill at Pullamangalam. There was a surprise inspection of his premises on 9th December, 1960, as a result of which certain anamath books were seized, which led to a discovery of large amount of turnove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We are unable to accept the Tribunal's view. Granting the levy of penalty is of a quasi-criminal character, which we do not decide, if the terms of a statute authorise it, there can then be no objection apart from any constitutional question, which is not raised before us. The scheme of section 24B of the Income-tax Act, 1922, is totally different from section 15 of the Madras General Sales Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nistrator or other legal representative shall be liable to the extent of the assets of the deceased in his hands. The first part of section 15 clearly enables the department to levy penalty on the deemed dealer, who is the legal representative of the deceased, under section 12(3). The second part of the section no doubt does not refer to penalty. Bat for purposes of collection of tax, section 25 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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