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Issues: Whether recovery proceedings and the consequent auction sale of the deceased dealer's property were valid in the absence of notice under section 13 to all the legal representatives before sale.
Analysis: The recovery machinery under the Karnataka Sales Tax Act requires notice to be served on the assessee in default or, where the assessee has died, on all the legal representatives before coercive recovery is pursued. The statutory scheme and the rules governing recovery treat service of demand and notice as a condition precedent to issuance of the recovery certificate and to the subsequent attachment and sale. The materials showed that no notice was served on the widow and sons of the deceased partner before the property was brought to sale, even though the recovery and proclamation proceedings referred to them as legal representatives. In these circumstances, the failure to comply with the mandatory requirement vitiated the entire recovery process.
Conclusion: The sale was invalid and liable to be set aside; the writ petition succeeded in favour of the assessee.
Final Conclusion: The impugned recovery sale was quashed, fresh recovery proceedings were left open to be taken in accordance with law, and the auction purchaser was entitled to refund of the deposited amount with accrued interest.
Ratio Decidendi: Where recovery is sought from the estate of a deceased dealer, notice to all legal representatives is mandatory and is a condition precedent to valid recovery and sale proceedings.
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