Orders issued against deceased persons are void; legal heirs entitled to file replies and receive a fresh personal hearing.

An order rendered against a deceased person is non est in law, requiring fresh adjudication where the impugned assessment orders were passed after the proprietor's death; accordingly the matter must be remanded to permit proper parties (legal heirs) to participate. The court applied the principle that legal heirs are entitled to file replies and be afforded a personal hearing before any adjudicatory order is passed, and directed that the petitioner may file objections within six weeks and the authority must serve a clear 14-day notice for personal hearing and decide on merits.

---

---

Issues: Whether the impugned assessment/orders dated 27.11.2025 and 18.12.2025, which were issued and passed against the deceased proprietor (who died on 29.11.2023), are non est in law and liable to be set aside and remanded for fresh consideration permitting the legal heirs to file replies and seek personal hearing.

Analysis: The writ petitions challenge show cause notices dated 14.07.2025 and 24.09.2025 and the consequent orders dated 27.11.2025 and 18.12.2025 that were issued and passed after the death of the proprietor. The Court notes that an order rendered against a person who is dead is non est in law. The petitioner, as one of the legal heirs, has undertaken to file reply/objection on behalf of all legal heirs and requests opportunity to be heard. The respondent has conceded that the impugned orders were passed against the deceased and has not opposed appropriate remedial directions. Given these facts, the legal framework requires that proceedings be considered afresh enabling the proper parties (legal heirs) to participate and be afforded a personal hearing before any adjudicatory order is passed.

Conclusion: The impugned orders dated 27.11.2025 and 18.12.2025 are set aside and the matters are remanded to the respondent for fresh consideration. The petitioner, as a legal heir, is permitted to file reply/objection within six weeks from receipt of the order, and thereafter the respondent shall issue a 14-days clear notice fixing date of personal hearing and pass appropriate orders on merits in accordance with law.

---