https://www.taxtmi.com/caselaws?id=78102 Penalty imposed on a proprietor was treated as personal to the deceased, so the legal representative could not maintain an appeal on behalf of the dissolved proprietary concern. Because the proprietor had died before the appeal was filed, the concern no longer subsisted and the penalty proceeding could not be pursued in the same manner against the legal representative. The result was that the appeal was held not maintainable and the penalty was not recoverable from the legal representative. en-us Thu, 08 Jul 2010 00:00:00 +0530 Sat, 30 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78102 Penalty imposed on a proprietor was treated as personal to the deceased, so the legal representative could not maintain an appeal on behalf of the dissolved proprietary concern. Because the proprietor had died before the appeal was filed, the concern no longer subsisted and the penalty proceeding could not be pursued in the same manner against the legal representative. The result was that the appeal was held not maintainable and the penalty was not recoverable from the legal representative. Case-Laws Service Tax Thu, 08 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78102