Invalid reassessment notices against a deceased person are void, but fresh proceedings may continue against legal representatives within law.

Notices and proceedings under Section 148A issued against a deceased person are a nullity and cannot be sustained in law. The text further notes that, where Section 159 applies and the original notices were issued within limitation, the Department may be permitted to re-initiate proceedings against the legal representatives in accordance with law, with exclusion of time for limitation purposes where directed. The operative principle is that action against a dead person is void, but fresh proceedings may be taken against legal heirs if the statute so permits and limitation requirements are satisfied.

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Issues: Whether notices and proceedings initiated under Section 148A against a deceased person were a nullity, and whether the Department could be granted liberty to re-initiate proceedings against the legal representatives.

Analysis: The proceedings commenced with notices issued under clause (b) of Section 148A and culminated in an order under clause (d). The legal position was treated as settled that proceedings initiated against a dead person cannot be sustained. At the same time, in view of Section 159, where the original notices were issued within limitation, the Department could be permitted to proceed afresh against the legal representatives, with the relevant exclusion of time for limitation purposes as recognised in the cited earlier orders.

Conclusion: The notices and proceedings against the deceased person were held to be a nullity, but liberty was granted to the Department to re-initiate proceedings in accordance with law against the legal representatives.

Ratio Decidendi: Proceedings initiated against a person are void, but where the statute permits action against legal representatives, the revenue may be allowed to re-initiate proceedings within the lawful framework, including application of limitation exclusion where directed.

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