Partial service on legal representatives does not void assessment; omission makes proceedings voidable, not jurisdictionally invalid.

Partial service of notice on the legal representatives of a deceased assessee did not, by itself, render the wealth-tax assessment void for want of jurisdiction. Applying the principle drawn from the Supreme Court's interpretation of section 159(2) of the Income-tax Act, the omission to serve every legal representative was treated as making the proceedings voidable at most, not void. The Tribunal's view that the Wealth-tax Officer lacked jurisdiction solely because all legal representatives had not been served was rejected. The question was answered in favour of the Revenue, the annulment of the assessments was not sustained, and the matter was remitted for reconsideration by the Wealth-tax Officer in line with the first appellate authority's directions.

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Issues: Whether the assessment could be annulled merely because notice was not served on all legal representatives of the deceased assessee, and whether such omission rendered the assessment void for want of jurisdiction.

Analysis: The question referred arose under section 27(1) of the Wealth-tax Act, 1957 in the context of assessment of the estate of a deceased assessee. The governing principle was taken from the Supreme Court's treatment of a similar situation under section 159(2) of the Income-tax Act, 1961, where partial service on legal representatives was held not to make the proceedings void, but only voidable. On that basis, the Tribunal's view that the Wealth-tax Officer lacked jurisdiction solely because all legal representatives had not been served was not accepted.

Conclusion: The question was answered in the negative, in favour of the Revenue and against the assessee. The annulment of the assessments was not sustained, and the matter was to be reconsidered by the Wealth-tax Officer in accordance with the directions of the first appellate authority.

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