Excise proceedings against a deceased proprietor cannot continue against a legal heir without express statutory authority.

Excise proceedings initiated against a deceased sole proprietor were described as incapable of being continued against the legal heir because the excise law contained no express machinery comparable to income-tax provisions for representatives of deceased assessees. The text emphasises that a taxing statute must be strictly construed and that liability or recovery cannot be extended by implication to a dead person or to an heir who has not legally stepped into the proprietorship. It also notes the distinction drawn in precedent between a deceased individual and a dissolved firm, and treats the claimed heir's locus standi as unestablished on the facts stated.

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Issues: Whether excise proceedings initiated against a deceased proprietorship proprietor could be continued against the legal heir and whether such heir had locus standi to maintain the appeal.

Analysis: The proceedings for excise demand were initiated against a proprietor who had died before the adjudication concluded. In the absence of any statutory machinery comparable to the Income-tax Act provisions governing representatives of deceased assessees, the excise law could not be stretched to fasten liability on legal heirs. A taxing statute must be construed strictly, and nothing can be read into it by implication to continue assessment or recovery against a dead person. The cited income-tax provisions and the distinction drawn in precedent between a deceased individual and a dissolved firm reinforced that, without an express enabling provision, proceedings against the deceased could not survive against the heir. The appellant also failed to establish that he had legally stepped into the proprietorship.

Conclusion: The appeal was not maintainable and the proceedings could not be continued against the legal heir. The issue was decided in favour of the Revenue.

Final Conclusion: The adjudication against the deceased proprietor was left undisturbed and the challenge by the claimed legal heir failed.

Ratio Decidendi: In the absence of an express statutory mechanism, excise proceedings cannot be continued against the legal heir of a deceased proprietor, and a taxing statute cannot be expanded by implication to create such liability.

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