Recovery proceedings against a deceased person are unenforceable; a post-death notice under sales tax law was invalid.

Recovery proceedings under the Tamil Nadu General Sales Tax Act could not be initiated against a person who had already died, because action against a dead person has no legal force. As no assessment order had been passed and only recovery proceedings were sought after the dealer's death, the recovery notice was invalid and unenforceable. The Madras HC held that the civil courts' refusal to interfere could not stand, and the result was in favour of the appellants.

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Issues: Whether recovery proceedings issued under the Tamil Nadu General Sales Tax Act against a person who had already died were legally enforceable.

Analysis: No assessment order had been passed, and only recovery proceedings were sought to be initiated after the dealer's death. Recovery proceedings cannot be commenced against a dead person, and such action has no legal force. In these circumstances, the civil courts' refusal to interfere could not stand.

Conclusion: The recovery notice was invalid and unenforceable; the finding is in favour of the appellants.

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