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1978 (1) TMI 4 - ALLAHABAD HIGH COURTExtract: .......operty originally did belong to the deceased. It is evident that the petitioners are liable to pay the demand the notice of demand was duly served on the erstwhile assessee. It is hence not necessary that the legal representatives must also be served with the notice of demand. The writ petition has no merits and is accordingly dismissed with costs.
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