https://www.taxtmi.com/caselaws?id=127204 A notice under Section 80 CPC served by a claimant who died before suit can still satisfy the statutory object for a suit later brought by his legal heirs, where the notice substantially stated the claim, was received by the Government, and the heirs sued on the same cause of action within limitation. The Court distinguished defects in identity of the plaintiff from defects in the description of the cause or relief, and held that a fresh notice was not required when insistence on it would sacrifice substance to technicality. The contrary view in S.N. Dutt was overruled, and substantial compliance was recognised as sufficient in such circumstances. en-us Tue, 20 Mar 1984 00:00:00 +0530 Tue, 27 May 2014 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127204 A notice under Section 80 CPC served by a claimant who died before suit can still satisfy the statutory object for a suit later brought by his legal heirs, where the notice substantially stated the claim, was received by the Government, and the heirs sued on the same cause of action within limitation. The Court distinguished defects in identity of the plaintiff from defects in the description of the cause or relief, and held that a fresh notice was not required when insistence on it would sacrifice substance to technicality. The contrary view in S.N. Dutt was overruled, and substantial compliance was recognised as sufficient in such circumstances. Case-Laws Indian Laws Tue, 20 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127204