1970 (6) TMI 3

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..... im u/s 42 - held that unless the legal representative is served with a notice of demand, he does not become an assessee in default - amount assessed against deceased cannot be recovered u/s 42 - - - - - Dated:- 11-6-1970 - Judge(s) : G. K. GOVINDA BHAT., B. VENKATASWAMI. JUDGMENT The judgment of the court was delivered by GOVINDA BHAT J.-The petitioner, R. P. Janardhana, is the son of l .....

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..... the Act, he is not a defaulter and unless the petitioner is a defaulter the amount cannot be recovered from him under section 42 of the Act. It is not disputed by the respondents that no notice was served on the petitioner demanding the tax amount due from him. The contention of the petitioner, in our opinion, is well founded. A similar question arose under the Hyderabad Agricultural Income-tax .....

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