Legal representative status permits assessment against one heir if bona fide and no fraud, binding the estate as assessed.

The term legal representative is to be read as the person who in law represents a deceased's estate, including heirs in possession; where several heirs exist and no executor or administrator is appointed, all heirs collectively constitute the estate but an assessing officer may validly proceed against one heir if he bona fide believes that heir represents the estate and there is no fraud, collusion or wilful disregard of co-heirs. The subsequent treatment of inherited property (for example its blending into joint family assets) does not deprive an heir of representative character; on these grounds the assessment on the named heir was held valid.

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Issues: Whether the assessment on V. Ramanathan as legal representative of the estate of K. Chidambara Reddiar is valid in law.

Analysis: The expression "legal representative" must be construed to mean a person who in law represents the estate of a deceased person, including heirs in possession or intermeddlers, guided by the definition in Section 2(11) of the Civil Procedure Code. Where a deceased leaves several heirs and no executor or administrator, all heirs collectively constitute the legal representatives of the estate, but a proceeding against one heir may be valid if the assessing authority bona fide believes that the person impleaded represents the estate and there is no fraud or collusion and no failure to take note of facts showing other co-heirs. The subsequent mode in which property acquired by succession is dealt with (such as blending into joint family assets) does not alter the representative character of an heir for proceedings under Section 24B and Section 34 of the Income-tax Act. The admitted status of Ramanathan as karta of a joint family meant that his presence in the proceedings effectively represented his co-heir, so that the assessment proceedings properly represented the estate.

Conclusion: The assessment on V. Ramanathan as legal representative of the estate of K. Chidambara Reddiar is valid in law; the question is answered against the assessee.

Ratio Decidendi: Where an assessing officer bona fide proceeds against one of several heirs in possession who represents the estate and there is no fraud or collusion or failure to take notice of other heirs, the assessment under Section 24B/Section 34 binds the estate; the subsequent characterization of inherited property does not divest the heir of representative character.

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