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Issues: (i) Whether recovery proceedings for sales tax due from a deceased dealer could be maintained against only some of his legal representatives; (ii) whether attachment could validly be ordered against movables without a finding that they formed part of the deceased dealer's estate.
Issue (i): Whether recovery proceedings for sales tax due from a deceased dealer could be maintained against only some of his legal representatives.
Analysis: Section 16 of the Mysore Sales Tax Act, 1957 and Rule 42 of the Mysore Sales Tax Rules, 1957 make the legal representatives liable only in respect of the deceased dealer's estate. The liability is analogous to the scheme under section 159 of the Income-tax Act, 1961. Where there is more than one legal representative, the estate must be effectively represented, and demand and recovery proceedings cannot be confined to only a part of the heirs when the remaining legal representatives have neither been served nor brought before the proceedings in a manner representing the estate.
Conclusion: Recovery proceedings against only some of the legal representatives were not maintainable and were invalid.
Issue (ii): Whether attachment could validly be ordered against movables without a finding that they formed part of the deceased dealer's estate.
Analysis: The liability of the legal representatives extends only to the extent of the estate that has come into their hands. An order of attachment cannot stand unless there is a determination that the properties sought to be attached belong to or form part of that estate. In the absence of such a finding, attachment of the petitioners' movables was unsustainable.
Conclusion: The attachment order was illegal and liable to be quashed.
Final Conclusion: The recovery proceedings and attachment orders were set aside because the deceased dealer's estate was not proceeded against through all the legal representatives and no lawful basis was recorded for attaching the petitioners' movables.
Ratio Decidendi: Liability of legal representatives for a deceased dealer's tax dues is confined to the estate of the deceased, and recovery or attachment cannot be sustained unless the estate is represented and the property attached is shown to form part of that estate.
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