Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
The HC held that issuance of a show cause notice (SCN) to a deceased proprietor of a firm is impermissible, as section 93 contemplates liability only when the business continues or is discontinued post-death, and mandates issuance of notice to the legal representative. The provision does not authorize determination or recovery against a deceased individual. In the present case, since the SCN and determination were issued against the deceased without involving the legal representative, the actions were invalid. Consequently, the petition was allowed, and the determination against the deceased proprietor was set aside.
The HC held that issuance of a show cause notice (SCN) to a deceased proprietor of a firm is impermissible, as section 93 contemplates liability only when the business continues or is discontinued post-death, and mandates issuance of notice to the legal representative. The provision does not authorize determination or recovery against a deceased individual. In the present case, since the SCN and determination were issued against the deceased without involving the legal representative, the actions were invalid. Consequently, the petition was allowed, and the determination against the deceased proprietor was set aside.
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