Validity of notice to one legal representative fails where no bona fide enquiry was made to serve all heirs.

A notice under section 16(1)(a) of the Gift-tax Act issued to only one of several legal representatives of a deceased assessee was held invalid because the revenue had made no bona fide enquiry to identify and serve all representatives. Section 19 applies the gift-tax recovery provisions to legal representatives, and the term is understood in the CPC sense of complete estate representation. Where multiple legal representatives exist, notice must ordinarily go to all of them unless diligent enquiry shows that those brought on record sufficiently represent the estate. On the facts, the officer failed to make such enquiry, so the notice was quashed.

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Issues: Whether a notice issued under section 16(1)(a) of the Gift-tax Act to only one of several legal representatives of a deceased assessee is valid when no bona fide enquiry was made to ascertain and serve all legal representatives.

Analysis: Section 19 of the Gift-tax Act makes the executor, administrator or other legal representative liable for the deceased's gift-tax and applies sections 13, 14 and 16 to such legal representatives. The expression "legal representative" is to be understood in the sense given by section 2(11) of the Code of Civil Procedure, which requires complete representation of the deceased's estate. The Court relied on the settled principle that where there are several legal representatives, notice must ordinarily be given to all of them, unless the authority has made a diligent and bona fide enquiry and, on that basis, brought on record those who sufficiently represent the estate. On the facts, the Gift-tax Officer made no such enquiry, despite material showing the existence of other legal representatives.

Conclusion: The notice issued to the petitioner alone was invalid and the writ petition was allowed.

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