Recovery proceedings against deceased defaulter's estate require notice to legal representatives before attachment and sale proclamation.

Where the Tax Recovery Officer is informed of a defaulter's death, recovery under the Second Schedule must continue against the legal representatives, who are to be treated as the defaulter for that purpose. Attachment and sale proclamation issued solely in the name of the deceased, before valid proceedings were initiated against the legal representatives, were not in accordance with the prescribed procedure. Later service of demand notices did not cure the earlier defect. The attachment and sale proclamation were therefore invalid.

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Issues: Whether attachment and sale proclamation issued in the name of a deceased defaulter, without first proceeding against the legal representatives under rule 85 of the Second Schedule, were valid.

Analysis: Once the Tax Recovery Officer was informed of the defaulter's death, recovery proceedings under the Second Schedule had to be continued against the legal representatives, treating them as the defaulter for the purposes of the schedule. The notices of attachment and sale proclamation were issued in the name of the deceased alone and before any valid initiation of proceedings against the legal representatives. Subsequent service of demand notices in February 1969 did not cure the earlier invalid attachment and sale proclamation made in December 1968. The recovery steps taken without notice to the legal representatives were not in accordance with the prescribed procedure.

Conclusion: The attachment and sale proclamation were invalid and the writ petition was allowed.

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