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Issues: Whether the petitioner could be treated as the legal representative of the deceased for the purpose of proceedings under Section 159 of the Income-tax Act, 1961, and whether the writ court should interfere with the concurrent orders of the tax recovery officer and appellate authority.
Analysis: Section 2(29) of the Income-tax Act, 1961 incorporates the meaning of legal representative from Section 2(11) of the Code of Civil Procedure, 1908. That definition is inclusive and is not confined to legal heirs alone, but extends to a person who represents the estate of the deceased and to a person who intermeddles with such estate. On the facts found by the authorities, the petitioner was treated as an heir and a person connected with the estate of the deceased, and those concurrent factual findings were not shown to be perverse or otherwise vitiated. In writ jurisdiction, interference is not warranted merely because another view is possible.
Conclusion: The petitioner was liable to be proceeded against as a legal representative under Section 159 of the Income-tax Act, 1961, and the challenge to the impugned orders failed.
Ratio Decidendi: The expression legal representative in income-tax proceedings has an inclusive meaning and covers not only strict heirs but also persons who represent or intermeddle with the estate of the deceased; concurrent factual findings on that issue will not be disturbed in writ jurisdiction absent perversity or jurisdictional error.
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