Legal representatives' liability for deceased assessee's tax dues extends to inherited property without a fresh demand notice.

Legal representatives are liable under Section 19 of the U.P. Agricultural Income-tax Act for the deceased assessee's dues only to the extent of assets inherited from the deceased. Where the attached property belonged to the deceased and a notice of demand had already been duly served on the deceased assessee, no fresh notice needed to be served on the legal representatives before recovery from the inherited property.

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Issues: Whether the legal representatives of a deceased assessee were liable for agricultural income-tax dues recoverable from inherited property, and whether a fresh notice of demand was required to be served on them.

Analysis: Section 19 of the U.P. Agricultural Income-tax Act makes legal representatives liable for the dues of the deceased assessee to the extent of the assets or properties received from the deceased. As the attached property belonged to the deceased and the notice of demand had already been duly served on the erstwhile assessee, the liability attached to the legal representatives without any further requirement of service upon them.

Conclusion: The legal representatives were liable for recovery of the tax dues from the inherited property, and no separate notice of demand to them was necessary.

Ratio Decidendi: Under Section 19 of the U.P. Agricultural Income-tax Act, legal representatives are liable for the deceased assessee's tax dues to the extent of inherited assets, and service of notice on the deceased assessee satisfies the demand requirement.

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