Trade name notice to a deceased dealer is invalid, vitiating assessment and recovery proceedings against heirs.

A recovery and assessment notice issued only in the trade name of a deceased dealer, and affixed at the shop after his death, was held invalid because the statutory scheme required notice to a living person or legal representative before tax could be recovered as arrears. The trade name could not be treated as a "dealer" since the definition of dealer begins with a person, and proceedings founded on such a notice were vitiated. The assessment and penalty orders were therefore quashed, while the department was left free to initiate fresh proceedings in accordance with law.

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Issues: Whether a recovery and assessment notice issued only in the trade name of the deceased dealer, and affixed at the shop premises after his death, was valid so as to sustain the assessment and recovery proceedings against his heirs.

Analysis: The statutory scheme under section 12 required a valid notice before unpaid tax could be recovered as arrears of land revenue. The notice in the present case was not issued to a living person or legal representative but only to the trade name "Laxmi Stores", which was merely the business name of the deceased individual. Since the definition of "dealer" in section 2(c) begins with the requirement that the dealer be a person, the trade name could not be treated as a person or as a dealer for purposes of assessment or recovery. Proceedings founded on such a notice were therefore vitiated.

Conclusion: The notice and the consequential assessment and penalty orders were invalid and liable to be quashed. The petitioners succeeded, though the department was left free to proceed afresh in accordance with law.

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