1970 (10) TMI 54

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y the three sons of one Govindayya who was assessed to tax under the Act by two assessment orders dated 26th September, 1967, for the periods 1st April, 1965 to 31st March, 1966, and 1st April, 1966, to 31st March, 1967. After the assessment orders were made and demand notices were issued, the assessee Govindayya died leaving behind his three sons who are the petitioners and two daughters and a wi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nnot be maintained against some of the legal representatives only. The learned Magistrate overruled the objections and issued a warrant of attachment of the movables of the present petitioners. Aggrieved by the said orders, the petitioners have preferred the above revision petitions. Sri K.A. Swami, the learned counsel for the petitioners, has urged two grounds before us: firstly, that the recov .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nistrator, successor in title or other legal representative of the deceased shall, in respect of such business, be liable to submit the returns due under these rules, and to assessment under section 5 or 6 and to pay out of the estate of the deceased dealer the tax and/or any penalty assessed or levied as the case may be as payable by the deceased dealer." The provisions of the above rule read wit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ntatives. Vide The First Additional Income-tax Officer v. Mrs. Suseela Sadanandan[1965] 57 I.T.R. 168 (S.C.). It has been laid down in the said decision that if there are more than one legal representative, all of them will be the legal representatives of the deceased assessee and all those legal representatives who effectively represent the estate should be served with a demand notice. The estate .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to the extent of the estate that has come into their hands. There is no determination by the learned Magistrate that the movables ordered to be attached form part of the estate of the deceased assessee. For the above reasons, these sales tax revision petitions are allowed and the orders of attachment made by the First Class Magistrate, Sindhanoor, are hereby quashed. No costs. Petitions allowed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X