Personal penalty on a deceased proprietor does not survive against legal heirs, while unchallenged confiscation leaves relief unavailable.

A personal penalty imposed on a deceased proprietor does not survive against the legal heir, because a proprietary concern has no legal personality separate from its proprietor. On the stated facts, the penalty could not be recovered from the widow in her personal capacity, as there was no material showing recovery proceedings against her and no basis to treat the deceased proprietor's liability as enforceable after death. The appeal was rejected as not maintainable because the confiscation order was not challenged, leaving that order undisturbed while recognising that the personal penalty was not recoverable from the legal heir.

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Issues: Whether a personal penalty imposed on a deceased proprietor could be recovered from the legal heir, and whether the appeal was maintainable when the appellant did not challenge the confiscation order.

Analysis: The penalty was imposed on a proprietary concern whose proprietor had died. The established position relied upon was that a personal penalty cannot be imposed after the person's death and, if not recovered during the person's lifetime, it cannot be recovered from the legal heirs. A proprietary concern is not a separate legal person distinct from its proprietor. On the facts, there was no challenge to the confiscation and no material showing that recovery proceedings were initiated against the widow in her personal capacity.

Conclusion: The penalty was not recoverable from the legal heir, but the appeal was held to be not maintainable and was rejected.

Final Conclusion: The order left the confiscation undisturbed and declined appellate relief, while recognising that the personal penalty could not be recovered from the deceased proprietor's legal heir.

Ratio Decidendi: A personal penalty imposed on a proprietor does not survive against the legal heirs after the proprietor's death, and a proprietary concern has no separate legal personality from its proprietor.

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