TaxTMI 
TaxTMI 
1976 (3) TMI 158
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....essment 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 calling upon it to appear in person or through pleader, or authorised representative on November 29, 1968, and to produce all books of account, cash memos, bills, receipts, bank pass-books, statement of income and expenditure and other documents, which it may desire to produce in connection....
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....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 sub-section was served on the legal heirs and representatives to produce accounts, documents and other evidence for the purpose of determination of the turnover and assessment of tax. Counsel submits that after the death of the father no assessment order could be passed without notice under sectio....
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....on 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 representatives were aware of the proceedings and took several adjournments and if they did not choose to produce any further evidence it was entirely their fault and they cannot blame the officer when the request for adjournment was not granted after so many requests had already been acceded to. We, howe....
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.... 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 precedent. There can be no recovery without service of a demand notice. It is admitted that such notice has not been served on the legal representatives. That being the position, the recovery proceedings are not maintainable in law and are invalid and the same along with the certificates are liable to....