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        <h1>Court invalidates notice, dismisses suit for failure to comply with statutory requirements.</h1> The Court found that the notice given by the deceased parties did not meet the statutory requirements of section 424 of the Civil Procedure Code, ... - Issues: Sufficiency of notice under section 424 of the Civil Procedure Code. Validity of notice given by deceased parties for their heirs and representatives.Analysis:1. The main issue in this appeal is the sufficiency of a notice given under section 424 of the Civil Procedure Code. The case involves the property of a deceased individual, and the question is whether the notice given by certain parties, who later died without instituting a suit, can be considered valid for their heirs and representatives to maintain a suit. The notice in question was found to be deficient as it did not mention the names or places of abode of the intending plaintiffs, which is a requirement under the section. The Court emphasized that the notice must comply strictly with the provisions of the section as it serves as a condition precedent to instituting a suit against the Secretary of State in Council.2. The Court delved into the interpretation of section 424 of the Code, which mandates that no suit shall be instituted against the Secretary of State until the specified notice requirements are fulfilled. The section aims to provide the Secretary of State an opportunity to investigate complaints before being sued. The Court highlighted the mandatory nature of the section, stating that no suit can be initiated without complying with its provisions. The notice given by the deceased parties was deemed inadequate as it failed to include essential details about the intending plaintiffs, rendering it insufficient for the present suit.3. Additionally, the Court addressed the argument raised by the appellants regarding the dismissal of the suit without granting an opportunity to serve a fresh notice. A comparison was drawn with a different case law where the Court allowed the plaintiff to seek consent before dismissing the action. However, the Court distinguished the present case, emphasizing the strict language of section 424, which clearly states that no suit shall be instituted without the required notice. As the plaintiffs failed to comply with this mandatory provision, the Court upheld the dismissal of the suit under section 54(c) of the Code.In conclusion, the Court held that the notice given by the deceased parties did not meet the statutory requirements of section 424, making it invalid for their heirs and representatives to maintain a suit. The dismissal of the suit was justified under the strict interpretation of the section, emphasizing the importance of adhering to procedural prerequisites before initiating legal actions against the Secretary of State.

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        ActsIncome Tax
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