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2016 (11) TMI 895 - HC - VAT and Sales TaxProperties under suit - proceedings against a deceased person - consequential relief of injunction restraining the defendant - Held that: - it is seen from the records that no assessment order was passed so far and only recovery proceedings was issued and that too, after the demise of the dealer, V.O.S.Syed Mohammed, who expired 11 years prior to the issuance of the recovery proceedings. No recovery proceedings can be initiated against a dead person. Thus, the judgment and decree passed by the Courts have no legal force at all - this Court is of the view that no question of law much less a substantial question of law involved in this second appeal. However, it is open to the respondent to proceed further by passing assessment order for the years in question and initiate appropriate action in regard to the recovery of arrears, in accordance with law - appeal disposed off - decided against petitioner.
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