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Central Excise - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Recovery of dues of sole proprietor concern - both proprietress ...


Heirs Not Liable for Sole Proprietorship Dues Without Specific Legal Provision After Proprietress and Attorney Holder's Deaths.

April 7, 2017

Case Laws     Central Excise     HC

Recovery of dues of sole proprietor concern - both proprietress as well as power of attorney holder of concern died - the heirs of such deceased sole proprietor/proprietress cannot be proceeded against in the absence of a clear legal stipulation. - HC

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