Legal representative's separate property cannot be used for firm tax recovery beyond the inherited estate

Partners remain liable for the firm's sales tax dues under the Kerala General Sales Tax Act, but the liability of a legal representative of a deceased partner is limited to the estate inherited from the deceased. The legal representative's own separate properties cannot be attached in revenue recovery proceedings for realisation of the firm's tax dues. Accordingly, recovery against the petitioner's independent assets was impermissible, and only the inherited estate, if any, could be proceeded against for the deceased partner's liability.

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Issues: Whether the separate properties of the legal representative of a deceased partner can be proceeded against in revenue recovery proceedings for realisation of sales tax dues of the firm.

Analysis: Under section 21 of the Kerala General Sales Tax Act, the partners of the firm remain liable for the tax due from the firm. The liability of a legal representative of a deceased partner, however, is confined to the extent of the estate inherited from the deceased. The legal representative's own separate properties cannot be reached for recovery of the firm's tax liability.

Conclusion: The separate properties of the petitioner, as legal representative of the deceased partner, could not be proceeded against for recovery of the sales tax dues of the firm.

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