Legal representative liability extends to tax recovery under the statutory fiction, validating recovery certificate and notice.

The Supreme Court view noted that a legal representative assessed under section 24B can be treated as an assessee for tax recovery as well as assessment. The statutory fiction was held to continue beyond the assessment stage and to extend to collection and recovery under the recovery machinery, including sections 45, 46(1) and 46(2). The distinction between an assessee and other persons in section 29 was held not to exclude the legal representative from liability under those provisions, so the recovery certificate and notice issued on that basis were within jurisdiction and valid.

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Issues: Whether a legal representative proceeded against under section 24B could be treated as an assessee for the purpose of recovery under section 46(2), and whether the recovery certificate and notice issued on that basis were valid.

Analysis: The assessment had been made against the deceased assessee's legal representatives, and the tax remained unpaid. The earlier view of the High Court that the statutory fiction treating the legal representative as an assessee ended with assessment was rejected in the later decision of the Supreme Court in Alfred. It was held that the fiction under section 24B extends beyond assessment to collection and recovery, and that the distinction between an assessee and other persons in section 29 does not exclude the legal representative from liability under the recovery provisions. On that basis, the certificate forwarded under section 46(2) and the notice issued by the revenue authorities were within jurisdiction.

Conclusion: The legal representative was liable to be treated as an assessee for recovery purposes, and the certificate and notice under section 46(2) were valid.

Ratio Decidendi: The statutory fiction treating a legal representative as an assessee for assessment under section 24B continues to apply to the collection and recovery of tax, so the recovery machinery under sections 45, 46(1) and 46(2) is attracted.

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