High Court rules no penalty on deceased dealer's son under Bombay Sales Tax Act

The High Court of Mysore quashed a demand notice for penalty issued to the son of a deceased dealer under the Bombay Sales Tax Act, 1946, holding that there was no provision to levy penalty on the legal representative of a dealer. The court ruled in favor of the petitioner, allowing the petition without costs.

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The High Court of Mysore quashed a demand notice for penalty issued to the son of a deceased dealer under the Bombay Sales Tax Act, 1946, as there was no provision to levy penalty on the legal representative of a dealer. The court ruled in favor of the petitioner and allowed the petition, with no costs. (Case citation: 1969 (12) TMI 94 - Mysore High Court)

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