Assessment after dealer's death must proceed against legal representatives deemed dealers, not against the deceased person.

Once the assessing authority had notice of a dealer's death, it could not lawfully complete assessment or reassessment proceedings in the deceased's name. Under section 15 of the Madras General Sales Tax Act, 1959, the executor, administrator or other legal representative is deemed to be the dealer and is the proper person to be proceeded against and assessed, subject to the statute. Assessment and reassessment orders made against the deceased dealer were therefore invalid and were rightly set aside in favour of the assessee.

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Issues: Whether assessment and reassessment orders passed in the name of a dealer after his death, instead of against his legal representatives deemed to be dealers under the Act, were valid.

Analysis: Section 15 of the Madras General Sales Tax Act, 1959 provides that on the death of a dealer, his executor, administrator or other legal representative is deemed to be a dealer for the purposes of the Act. Once the assessing authority had notice of the dealer's death, it could not lawfully proceed against the deceased person and complete the assessments in his name. The legal representatives, as deemed dealers, were the proper persons to be proceeded against and assessed to tax to the extent permitted by the statute.

Conclusion: The assessment and reassessment orders passed against the deceased dealer were invalid and were rightly set aside; the finding is in favour of the assessee.

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