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2018 (12) TMI 1014 - HC - VAT and Sales TaxRecovery proceedings - KVAT Act - petitioner's contention is that the petitioner has inherited no property from his father. Therefore, he cannot be subjected to the recovery proceedings - Held that:- Indeed, the petitioner himself is not an assessee, nor has he owned any tax arrears to the Department. Instead, he was asked to answer the claim against his deceased father. The statutory mandate under Section 27 is unmistakable. A legal heir or representative is liable to answer the claim raised against the deceased only to the extent he has succeeded to the deceased person's estate. At any rate, that is a disputed question of fact - it will suffice if the District Collector, the 7th respondent, passes orders expeditiously on the petitioner's Ext.P9 application. If he has already heard him. Otherwise, he may hear the petitioner on the Ext.P9 and pass orders - petition disposed off.
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