Proper notice to all legal heirs is required before assessing a deceased dealer's estate under sales tax law.

Assessment under the Tamil Nadu General Sales Tax Act could not be sustained where notice was not served on all legal representatives of a deceased dealer. Section 15 treats the executor, administrator or other legal representative as the dealer and limits liability to the deceased's assets, but where there is more than one heir, the estate must be properly represented unless substantial representation is clearly established. Because the record did not show acceptance of representation by one heir alone, the assessment proceedings were vitiated and the matter was remitted for fresh consideration in accordance with law.

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Issues: Whether the assessment order could be sustained when notice was not served on all the legal representatives of the deceased dealer and only one heir had been proceeded against.

Analysis: Section 15 of the Tamil Nadu General Sales Tax Act, 1959 deems the executor, administrator or other legal representative of a deceased dealer to be the dealer for the purposes of the Act, and limits liability to the extent of the deceased's assets. Where there is more than one legal representative, the expression "legal representative" has to be understood in the plural sense, and the assessing authority must take steps to ensure that the estate is properly represented. The record did not show that the petitioners had accepted representation of the estate by their mother alone, and the assessment was completed without serving notice on all the legal heirs. That omission vitiated the assessment proceedings.

Conclusion: The assessment order could not be sustained and was liable to be interfered with; the matter was remitted for fresh consideration in accordance with law.

Ratio Decidendi: When a deceased dealer has more than one legal representative, assessment under the sales tax law must proceed on proper notice to and representation by all material legal heirs, unless substantial representation of the estate is clearly established.

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