9911796707
TMI Blog1972 (10) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... the said accounts, the assessing authority proposed to revise the original assessments made for the years 1959-60 to 1962-63 under section 16(1) of the Act. Based on the said anamath account books, the assessing authority proceeded to make the original assessment for the year 1963-64 under section 12. At that stage, the assessing authority issued summons in the name of K.M. Abbu Chettiar for the production of the account books. That summons was received by one Kuppuswamy, said to be an employee of Abbu Chettiar while he was alive and who later continued in the employ of the legal representatives in the management of the business of the deceased. The said Kuppuswamy appeared before the assessing authority on an authorisation given by the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent orders in any detailed manner. In the appeal before the Tribunal, the main attack against the assessment orders was based on the above legal ground. The Tribunal by a majority judgment held that the assessment orders are invalid on two grounds: (1) notices preceding the assessment and reassessments were not served on the legal representatives, and (2) the assessments had been made on a dead person. The correctness of the said order of the Tribunal is being challenged before us by the revenue. On the facts stated above, it is contended by the learned Government Pleader that the business of the deceased was continued by the widow and daughters under the trade name K.M. Abbu Chettiar and, therefore, notices should be deemed to have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e purposes of this Act". While so, it is not known how the assessing officer proceeded to make the assessments against the deceased dealer. The mere fact that the legal representatives authorised the employee Kuppuswamy to produce the account books in pursuance of the summons issued by the department prior to the pre-assessment notices will not make the assessment made against a dead person valid. A similar case arose in Gopalkishan v. Sales Tax Officer[1968] 21 S.T.C. 109. In that case, a dealer died in 1965. A notice in the name of the deceased was served on his sons in response to which, the sons, their accountant and their advocate appeared before the assessing authority. After hearing their objections, the assessment was completed in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of any tax or fee assessed as payable by such dealer or any tax or fee which would have been payable by him under the Act if he had not died, the executor, administrator or other legal representative shall be liable to the extent of the assets of the deceased in his hands." We are, therefore, of the view that on the face of the provisions of section 15 of the Act, the assessments made in these cases against the deceased dealer cannot be upheld as valid. We confirm the order of the Tribunal setting aside the orders of assessment on the above ground. Hence, it is unnecessary for us to specifically consider the question whether the assessment orders are bad for the reason that the pre-assessment notices have not been served on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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