9911796707
TMI Blog1980 (3) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... as per the demand notices was Rs. 3,186.56 in respect of the final assessment for the years 1971-72 and 1972-73 and the provisional assessment for the year 1973-74. This amount was collected from the father on 29th October, 1975. Subsequently, assessment for the year 1973-74 was finalised and exhibit P5 dated 25th October, 1976, was passed showing the balance due from the assessee as nil. 2.. Nevertheless, the petitioner has approached this Court for a writ of certiorari to quash exhibits PI to P3 notices and exhibit P5 final order of assessment for the year 1973-74 issued to the petitioner in his capacity as the legal representative. It is contended that the tax liability of the deceased could not validly be fastened on the father. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of the liabilities of the deceased to the extent of the assets of the deceased in the hands of the legal representative. As regards the third contention that, in any event, the legal representative is not liable to be proceeded against for recovery of the amounts due from the deceased until notice of demand has been issued to the legal representative, the counsel relies upon a Full Bench decision of the Mysore High Court in Raja Pid Naik v. Agricultural Income-tax Officer, Yadgiri[1968] 69 I.T.R. 401 at 419 (F.B.). Referring to section 22(1) of the Hyderabad Agricultural Income-tax Act, 1950, the court stated: "Section 22(1) transmits the liability of the deceased-assessee and not his default. So, the character of an assessee in def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s: "The tax assessed or any other amount demanded under this Act shall be paid in such manner and in such instalments, if any, and within such time, as may be specified in the notice of demand, not being less than twenty-one days from the date of service of the notice. If default is made in paying according to the notice of demand, the whole of the amount outstanding on the date of the default shall become immediately due and shall be a charge on the properties of the person or persons liable to pay the tax or other amount under this Act." The effect of this provision is that a person becomes a defaulter and liable to be proceeded against only when he has failed to comply, with a notice of demand. Until then, although liable to pay, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een payable by him under this Act if he had not died, the executor, administrator or other legal representative shall be liable only to the extent of the assets of the deceased in his hands." 6.. The legal representative of a deceased dealer is deemed to be the dealer himself for the purposes of the Act, although his liability is limited to the extent of the assets of the deceased in his hands. He is not only liable in respect of the liabilities incurred by the deceased dealer, but he is deemed to be the dealer himself. In other words, the knowledge of the dealer is ascribed to the legal representative. Notice issued to the dealer is deemed to have been issued to the legal representative. The legal representative is, therefore, for the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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