9911796707
TMI Blog1981 (3) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... of business and also the premises No. 9/1, Subramaniapuram, Madurai, where the deceased lived, and certain anamath accounts pertaining to the business were recovered. After issuing notice under section 16 of the Tamil Nadu General Sales Tax Act, 1959, a revised assessment under that provision was made with reference to the materials available in the anamath accounts in respect of three assessment years 1969-70, 1970-71 and 1971-72. In this case we are concerned only with the assessment year 1969-70. The assessing officer held that the anamath accounts revealed that there were purchase omissions to the extent of 331 tins of ghee valued at Rs. 51,395.60 and on that basis estimated the sales omission of Rs. 5,04,517.60. The revised order was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been made within a period of five years from the expiry of the year to which the tax relates and the revised reassessment order made on 24th February, 1976, was beyond the period of five years and, therefore, without jurisdiction. Relying on the decision of this Court in Deputy Commissioner of Commercial Taxes v. Abdul Shukoor & Company[1977] 39 S.T.C. 137. the Tribunal held that the period of five years will have to be calculated from the expiry of the year to which the tax relates and since notice of reassessment was issued within a period of five years the assessment order was not barred by limitation. On the second question, the Tribunal held that in view of section 15 the legal representatives shall be deemed to be dealers and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Officer. However, the returns were filed by one of the sons in respect of all the assessment years. An assessment order was made after issuing notice to that son who submitted the return under section 143(2) of the Income-tax Act, 1961. The question for consideration was whether the non-service of notice under section 143(2) against 9 out of 10 legal representatives of the deceased invalidated the assessment order of the Incometax Officer. After noting the provisions relating to the assessment on legal representatives, the learned Judges of the Gauhati High Court held that if the estate of the deceased is to be assessed to income-tax, the estate must be fully represented by impleading all the legal representatives and serving notices und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout impleading all the other legal representatives, was invalid, observed: "When this provision speaks of 'legal representatives' is it the intention of the legislature that unless each and every one of the legal representatives of the deceased defendants, where these are several, is brought on record there is no proper constitution of the suit or appeal, with the result that the suit or appeal would abate? The almost universal consensus of opinion of all the High Courts is that where the plaintiff or an appellant after diligent and bona fide enquiry ascertains who the legal representatives of a deceased defendant or respondent are and brings them on record within the time limited by law, there is no abatement of the suit or appeal, that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no dispute that that notice was within a period of five years, no question of limitation arises. The other submission that the period of five years will have to be counted with reference to the revised reassessment order made on 24th February, 1976, is not also acceptable. This Court had considered a similar question in Deputy Commissioner of Commercial Taxes v. Abdul Shukoor & Co.[1977] 39 S.T.C. 137. and held that the period of limitation will have to be counted with reference to the notice issued under section 16 and not with reference to the revised reassessment order made subsequently after remand by the appellate authority. This ground of limitation raised by the learned counsel for the petitioner is therefore not sustainable. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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