1974 (8) TMI 87

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 53 of 1973. The Assistant Commercial Tax Officer, Hospet, instituted proceedings before the First Class Magistrate, Hospet, for recovery of Rs. 739.30 from the petitioner. The petitioner preferred his objections contending that he separated from his father 8 years back, that no assets, either movable or immovable, belonging to his deceased father came to him and further that his father H. Rudraiah .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ne legal representative, cannot be proceeded against and that proceedings for recovery should be instituted against all the legal representatives who inherit the estate of the deceased dealer. If the assessment had been made on the father of the petitioner when he was alive, before instituting the proceedings for recovery, it was the duty of the respondent to have ascertained as to who are the leg .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X