https://www.taxtmi.com/caselaws?id=128829 A recovery and assessment notice issued only in the trade name of a deceased dealer, and affixed at the shop after his death, was held invalid because the statutory scheme required notice to a living person or legal representative before tax could be recovered as arrears. The trade name could not be treated as a "dealer" since the definition of dealer begins with a person, and proceedings founded on such a notice were vitiated. The assessment and penalty orders were therefore quashed, while the department was left free to initiate fresh proceedings in accordance with law. en-us Fri, 01 Nov 1963 00:00:00 +0530 Fri, 12 Apr 2013 10:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128829 A recovery and assessment notice issued only in the trade name of a deceased dealer, and affixed at the shop after his death, was held invalid because the statutory scheme required notice to a living person or legal representative before tax could be recovered as arrears. The trade name could not be treated as a "dealer" since the definition of dealer begins with a person, and proceedings founded on such a notice were vitiated. The assessment and penalty orders were therefore quashed, while the department was left free to initiate fresh proceedings in accordance with law. Case-Laws VAT and Sales Tax Fri, 01 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128829