TMI Blog1976 (3) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... r was one Rashidul Hasan. He died on December 10, 1968, leaving behind three adult sons, namely, Syed Mohd. Ibrahim, Syed Mohd. Ismail and Syed Mohd. Ilies. The business was carried on by Rashidul Hasan under the name and style of Homely Industries. At the time of his death the assessment proceedings relating to the assessment years 1960-61 and 1961-62 were pending before the Sales Tax Officer on remand from the Assistant Commissioner (Judicial), Sales Tax, in pursuance of his order dated October 26, 1966. It is said that after the death of Rashidul Hasan the business was continued by the sons by forming a partnership and Nazir Husain continued as the munim and also appeared before the Sales Tax Officer in the pending proceedings. On December 19, 1968, Syed Mohd. Ibrahim, as legal heir and partner, sent an application through Nazir Husain informing the Sales Tax Officer, Kanpur, in connection with the two assessment proceedings that his father had expired on December 10, 1968, and that it was not possible for them to proceed with the case on that day. It appears that the Sales Tax Officer during the lifetime of Rashidul Hasan had addressed a notice to Homely Industries callin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Act, if he had not died. (2) Where a person dies before the service upon him of the notice, if any, issued in pursuance of section 7, his executor, administrator or other legal representative shall, on the serving of the notice aforesaid, comply therewith and the assessing authority may proceed to assess the turnover of the deceased person as if such executor, administrator or other legal representative were the assessee. (3) Where a person dies without having furnished a return which he has been required to furnish under the provisions of section 7, or having furnished a return which the assessing authority has reason to believe to be incorrect or incomplete, the assessing authority may determine the turnover of such person and assess the tax payable by him on the basis of such determination and, for this purpose may, by notice, require from the executor, administrator or other legal representative of the deceased person any accounts, documents or other evidence which he might under the provisions of this Act have required from the deceased person. (4) and (5) ........................" Relying upon section 7-C(3), it is submitted that no notice as required under that su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts or other evidence as "he might under the provisions of this Act have required from the deceased person". The Sales Tax Officer had already demanded by notice from the deceased, while he was alive, production of documents and the books of account. Hence no valid objection can be taken under section 7-C(3) that a further notice for production of documents and accounts should have been served on the legal representatives. The legal representatives would have been entitled to a notice to produce documents and evidence if the deceased had not earlier been served with a similar notice during his life time. Section 7-C(3) does not entitle the legal representatives to any notice which the deceased, if alive, would not have been entitled to under the provisions of the Act. Since there was no obligation under the Act for service of a second notice on the dealer, if he were alive, the legal representatives were not entitled to a notice as claimed under section 7-C(3) of the Act. The orders of assessment cannot, therefore, be held to be invalid on account of non-service of notice for production of documents upon the legal representatives in this case. Besides, we find that the legal represe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view we have taken that no fresh notice to the legal representatives was called for prior to the passing of the assessment orders in this case, we are not called upon to decide whether the legal representatives had waived their right to notice as urged in the alternative by Mr. Dikshit. We may now deal with the second submission of Mr. Manchanda that no recovery proceedings could be instituted unless a notice of demand had been served on the legal representative under section 8 of the Act. That section reads as under: "8. (1) The tax assessed under this Act shall be paid in such manner and in such instalments, if any, and within such time, not being less than fifteen days from the date of service of the notice of assessment, as may be specified in the notice. In default of such payment, the whole of the amount then remaining due shall become recoverable in accordance with sub-section (2). (2) Any tax or other dues payable to the State Government under this Act shall be recoverable as arrears of land revenue." It is clear that before a certificate proceeding can be instituted under sub-section (2) of section 8 a notice of demand under sub-section (1) thereof is a condition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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