9911796707
TMI Blog2017 (9) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... hom the estate devolves on the death of the party so suing or sued. Nolini Bai (1989 (4) TMI 327 - SUPREME COURT OF INDIA) is of the view that, the definition of legal representative given in the Code of Civil Procedure, 1908 is inclusive in character and its scope is wide. It is not confined to legal heirs only. It may be a person who may or may not be the heir, competent to inherit the property of the deceased. However, such person is representing the estate of the deceased. It includes heirs as well as persons who represent the estate even without title either as executors or administrators in possession of the estate of the deceased. Such persons are covered by the expression legal representative. Viewed from such perspective, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that Section 2(29) of the Act of 1961 imports the definition of a legal representative as given in Section 2(11) of the Code of Civil Procedure, 1908 into the Act of 1961. Taking the definition of Section 2(11) of the Code of Civil Procedure, 1908, the petitioner cannot be considered as a legal representative of the deceased. Consequently, the proceeding under Section 159 of the Act of 1961 was misplaced against the petitioner. The orders passed by the Tax Recovery Officer as also the Appellate Authority, therefore, are vitiated and should be set aside. The learned Additional Solicitor General appearing for the Revenue submits that, the definition of legal representative as obtaining in Section 2(11) of the Code of Civil Procedur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner. Moreover, the petitioner and his deceased father had worked as Directors of Companies. Taking these facts into consideration, it cannot be said that, there was a severance of relationship between the petitioner and his deceased father in 1999. He submits that, two fact finding authorities having concurred on the issues raised, unless the findings are demonstrated to be perverse, the Writ Court need not interfere. The Writ Court is not a second Appellate authority for such purposes. There being no infirmity in the impugned orders, he submits that, no interference is called for by the Writ Court. I have considered the rival contentions of the parties and the materials made available on record. A proceeding under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sentative given in the Code of Civil Procedure, 1908 is inclusive in character and its scope is wide. It is not confined to legal heirs only. It may be a person who may or may not be the heir, competent to inherit the property of the deceased. However, such person is representing the estate of the deceased. It includes heirs as well as persons who represent the estate even without title either as executors or administrators in possession of the estate of the deceased. Such persons are covered by the expression legal representative. Viewed from such perspective, the petitioner is one his heirs and legal representatives of the deceased. A Writ Court is not the second Appellate Authority. A Writ Court is called upon to interfere in an order ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
