9911796707
TMI Blog1992 (3) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... of safety matches under L. 4 Licence No. l/M/70. With reference to the manufacture of matches during the years 1969-70 to 1973-74, the said Muthammal paid excise duty at the rate of Rs. 3.75 per gross matches of 50 and that was accepted by the first respondent. The rate of duty was subsequently increased from Rs. 3.75 to 4.30 and that such an enhancement was under challenge and even though this C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand. The said Muthammal died on 15-2-1979 at Sankarankoil leaving the petitioner and other children as legal representatives. The first respondent, subsequent to the death of the said Muthammal, sought to recover and indirectly enforce the said illegal demand issued to the deceased Muthammal against the petitioner by not allowing the petitioner to clear matches from his own match factory during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner is one of the heirs of the deceased and since the petitioner has not succeeded to the estate of the deceased Muthammal, the question of recovery as against the petitioner and his assets does not arise. 3. Mr. A.S. Venkatachalamoorthy, learned counsel appearing on behalf of the respondents represents that if the claim of the respondents is upheld, the respondents are entitled to en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid reasons, viz., that the demand is barred by limitation, and that the petitioner, having not succeeded to the estate of the deceased, the petitioner is not liable for any short levy or differential duty in respect of the business that was carried on or in respect of the excise goods manufactured by the deceased Muthammal. In view of the aforesaid reasons, there shall be a writ of mandamus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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