https://www.taxtmi.com/caselaws?id=96954 Under section 160 of the Companies Act, the heirs and legal representatives of a deceased contributory are treated in a broad succession-based sense, so liability is not confined to immediate heirs or first-line representatives. The Court held that the statutory scheme makes such persons contributories themselves, and the wider reading of the expression supports continuation of liability through the deceased estate. At the enrolment stage, the presence of other equally liable heirs does not prevent one liable heir from being entered on the list of contributories; any further questions of shared liability go to enforcement, not validity of inclusion. The applicant's challenge to removal from the list therefore failed. en-us Mon, 31 Mar 1947 00:00:00 +0530 Fri, 13 Jan 2012 13:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96954 Under section 160 of the Companies Act, the heirs and legal representatives of a deceased contributory are treated in a broad succession-based sense, so liability is not confined to immediate heirs or first-line representatives. The Court held that the statutory scheme makes such persons contributories themselves, and the wider reading of the expression supports continuation of liability through the deceased estate. At the enrolment stage, the presence of other equally liable heirs does not prevent one liable heir from being entered on the list of contributories; any further questions of shared liability go to enforcement, not validity of inclusion. The applicant's challenge to removal from the list therefore failed. Case-Laws Companies Law Mon, 31 Mar 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96954