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TMI Blog2021 (5) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... t the petitioners on the ground of non-fulfilment of the condition imposed while granting interim relief. Going into the merits of the matter, it is seen that there are two assessment years involved. The petitioners had challenged only the assessment order dated 30.09.2003 in respect of the assessment year 1997-98. Though the other assessment order was passed on the same day, in the present writ petition, there is no formal challenge to the same - it would be appropriate if the petitioners file an independent writ petition questioning the other assessment orders made for the assessment year 1998-99. Validity of the assessment order - HELD THAT:- The assessing officer should have served notice on the three legal heirs. It appears tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 1997-98 and 1998-99. Velusamy Konar was running a business in the name and style of M/s.Kanna Chemicals . His place of business was inspected by the enforcement wing officials on 19.01.1998. Certain discrepancies were noticed. He was summoned on several occasions to clarify the same. It appears that he did not turn up with the accounts for enquiry and verification. Therefore, based on the available materials, the authority decided to finalise the assessment in respect of those two years. But by then, Velumsamy Konar had passed away on 04.07.2001. His wife Subbulakshmi was treated as the legal representative of Velusamy Konar and notice was issued to her. The assessments were finalised on 30.09.2003. To enforce the same, recove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the interim order. This Court had made it clear that if the petitioners failed to pay 25% of the demand amount, interim stay shall stand automatically vacated and W.M.P.(MD) No. 14985 of 2020 shall stand automatically dismissed. Therefore, the consequence of non-compliance of the condition stipulated while granting interim order will be only on the interim application. It will not cast any cloud for availing relief that may be finally claimed by the writ petitioners. I will not non-suit the petitioners on the ground of non-fulfilment of the condition imposed while granting interim relief. 6. Going into the merits of the matter, it is seen that there are two assessment years involved. The petitioners had challenged only the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d against. 9. Now comes the question regarding the validity of the assessment order, I must note that the assessment order was passed way back on 30.09.2003. The question is whether this belated challenge can be entertained. The petitioners' counsel would point out that the dealership run by Velusamy Konar was closed after his demise and that it was not taken over by any of the legal representatives. It is obvious from the materials on record that Velusamy Konar left behind three legal representatives, namely, wife V.Subbulakshmi and daughters Meena and Maheswari. SECTION 15 OF THE TAMIL NADU GENERAL SALES TAX ACT, 1959 reads as follows:- Section 15. Assessment of legal representatives. Where a dealer dies, his executor, admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion reported in (1965) 57 ITR 168 (SC) (FIRST ADDITIONAL INCOME-TAX Vs. SUSHEELA SADANANDAN AND ANR.). In the said decision, the Hon'ble Supreme Court had held that where there is more than one legal representative, the concept of substantial representation of the estate can also be applied. But then, there must be material to show that the other representatives had accepted the same. In the case on hand there is nothing on record to indicate that the petitioners herein had accepted the representation of the estate of Late. Velusamy Konar by his wife Subbulakshmi. It is for this reason that I am constrained to interfere with the order impugned in this writ petition. 11. The learned counsel appearing for the petitioners states that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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