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2013 (3) TMI 128 - RAJASTHAN HIGH COURTProceedings under Sec. 148 - notice to only one of the legal representatives [LRs] of deceased Mangi Lal Bhatia & not to other LRs - whether a valid initiation of proceedings ? - review application - Revenue sought review of the order whereby co-ordinate Bench proceeded to dismiss the appeal considering it to have abated for failure on the part of the appellant to bring the legal representatives of the sole respondent on record - Held that:- A bare look at the impugned order dated 16.09.2011 makes it clear that the co-ordinate Bench proceeded to consider the appeal as having abated for the legal representatives of the sole respondent having not been brought on record. The observations have been made even to the effect that the appellant Revenue had not moved any application seeking substitution of the legal representatives of the sole respondent. It is but clear that while passing the aforesaid order dated 16.09.2011, the facts got overlooked that the appellant Revenue had indeed moved an application seeking substitution of the legal representatives of respondent Badri Prasad way back on 22.11.2005 and that the matter was being processed upon the said application only, and the notices were ordered to be issued on 22.11.2005 to the proposed legal representatives. The observations in the order dated 16.09.2011 are also indicative that the said Badri Prasad Bhatia was himself taken to be the sole assessee though he was on record only as the legal representative of the original assessee Mangi Lal. In any case, the appeal, in the given status of record, could not have been considered as having abated and hence, the order impugned dated 16.09.2011 is required to be recalled. Of course, it is noticed that there had been defaults on the part of the appellant where the requisites for service of notice to the proposed legal representatives were not put in, it might have been considered the effect of this aspect of the matter but now, when the counsel Mr. Vipul Singhvi has put in appearance on behalf of the proposed legal representatives, of course, in this review petition, there does not appear any reason to enter into this aspect of the matter any more. However, it is considered appropriate and hence observed that so far the prayer seeking substitution of the legal representatives of the sole respondent Badri Prasad Bhatia is concerned, it remains to be examined and considered in appeal. The appearance on behalf of the non-petitioners in this petition could only be considered as made on behalf of the proposed legal representatives. Needless to add that further processing of the appeal shall also depend on the order to be passed on the application seeking substitution of the legal representatives. The proposed legal representatives in the appeal shall be considered as having been served with appearance of the learned counsel Mr. Vipul Singhvi on their behalf.
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