https://www.taxtmi.com/caselaws?id=101130 Where a deceased assessee had already been served in lifetime with notice to produce accounts and documents, the court held that section 7-C(3) of the Uttar Pradesh Sales Tax Act did not require a fresh notice to the legal representatives for the same assessment purpose, so the assessment orders were sustained. It further held that service of a notice of demand under section 8 was a condition precedent to coercive recovery; as no such notice had been served on the legal representatives, the recovery proceedings and certificates were invalid and were quashed. The appeals therefore succeeded only in part. en-us Wed, 24 Mar 1976 00:00:00 +0530 Mon, 16 Sep 2013 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101130 Where a deceased assessee had already been served in lifetime with notice to produce accounts and documents, the court held that section 7-C(3) of the Uttar Pradesh Sales Tax Act did not require a fresh notice to the legal representatives for the same assessment purpose, so the assessment orders were sustained. It further held that service of a notice of demand under section 8 was a condition precedent to coercive recovery; as no such notice had been served on the legal representatives, the recovery proceedings and certificates were invalid and were quashed. The appeals therefore succeeded only in part. Case-Laws VAT and Sales Tax Wed, 24 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101130