TMI Blog2000 (7) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... e penalties on the ground that no penalty could be levied under section 18(1)(a) of the Wealth-tax Act, 1957, on the legal heir after the death of the assessee ?" Since the question is a pure question of law, factual aspects need not be dealt with in detail except stating the bare essentials briefly. Shri H. S. Chauhan is a legal heir of one the late Shri Bawa Singh Chauhan. He is referred to as the assessee. For the assessment years 1960-61 to 1971-72, returns were filed by the late Bawa Singh Chauhan. He died after completion of assessments. Since there was delay in filing of the returns by him, proceedings under section 18(1)(a) of the Act had been initiated which were continued against the legal heir. Various amounts were levied as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer. The expression "assessee" is defined in clause (c) of section 2 of the Act in the following manner : "(c) 'assessee' means a person by whom wealth-tax or any other sum of money is payable under this Act, and includes--- (i) every person in respect of whom any proceeding under this Act has been taken for the determination of wealth-tax payable by him or by any other person or the amount of refund due to him or such other person ; (ii) every person who is deemed to be an assessee under this Act ; (iii) every person who is deemed to be an assessee in default under this Act ;" Escapement of wealth from assessment is dealt with in section 17 of the Act. Section 18 is the pivotal provision with which we are concerned in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such assessment, and for this purpose may, by the issue of the appropriate notice which would have had to be served upon the deceased person if he had survived, require from the executor, administrator or other legal representative of the deceased person, any accounts, documents or other evidence which might under the provisions of section 16 have been required from the deceased person. (3) The provisions of sections 14, 15, and 17 shall apply to an executor, administrator or other legal representative as they apply to any person referred to in those sections." As noted above, sub-section (3) of section 19 provides that the provisions of sections 14, 15 and 17 shall apply to an executor, administrator or other legal representative as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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