Legal heir liability in tax recovery deferred until the Collector decides the heir's representation and inherited-estate extent.

Coercive recovery against a legal heir was deferred pending a decision on the heir's representation before the District Collector. The liability of a legal heir was treated as limited to the estate inherited from the deceased assessee, but the extent of that liability was a disputed question of fact. As the petitioner had already sought a determination of liability and the matter had reportedly been heard, the proper course was to require an expeditious order on the representation rather than adjudicate the merits in the writ proceeding. Recovery action was therefore to remain on hold until the Collector passed orders.

---

---

Issues: Whether coercive recovery steps against a legal heir could proceed pending decision on the heir's representation before the District Collector, and whether such liability could extend beyond the estate inherited from the deceased assessee.

Analysis: The petitioner was not the original assessee and the liability arose only as a legal heir of the deceased. The extent of such liability depends on the estate succeeded to, which was a disputed question of fact. Since a representation seeking a decision on the petitioner's liability was already before the District Collector and had reportedly been heard, the appropriate course was to require an expeditious decision on that application rather than decide the merits in the writ petition.

Conclusion: The District Collector was directed to pass orders expeditiously on the petitioner's representation, and coercive recovery steps were to be deferred until such orders were passed.

---