Fresh hearing and documents ordered in tax recovery matter after the registered person's death, with all contentions left open.

Tax recovery was pursued after the death of the registered person, and the Court directed that the petitioner be given a further opportunity to place all contentions before the Deputy Commissioner. On a specific application, the authority was required to furnish the documents relating to the show cause notice, after which a fresh order had to be passed in accordance with law within the stipulated time. The challenge to the statutory provisions was expressly left open, and all substantive contentions remained available for consideration in the fresh proceedings.

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Issues: Whether the petitioner was entitled to a fresh opportunity of hearing and a fresh order on the show cause notice in view of the demand being pursued against him in relation to his deceased father.

Analysis: The petition arose from a tax recovery pursued after the death of the registered person. In the peculiar facts, the Court considered it appropriate that the petitioner be given another opportunity to place all contentions before the Deputy Commissioner. The Court also directed that, on a specific application, documents relating to the show cause notice be furnished, and thereafter a fresh order be passed in accordance with law within the stipulated time. The challenge to the statutory provisions was expressly left open.

Conclusion: The petitioner was granted a further hearing before the authority and the matter was sent back for fresh consideration, with all substantive contentions kept open.

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