https://www.taxtmi.com/caselaws?id=148242 Where a dealer dies before assessment, the taxing authority must proceed against the executor, administrator or other legal representative in the statutory manner, because the legal representative is treated as the dealer for the Act's purposes. A notice issued to a deceased person does not confer jurisdiction, and an assessment or penalty framed in the name of the dead dealer cannot be validated merely because the legal representatives received notice or participated under protest. The text also notes that the statutory position is analogous to the Income-tax Act, 1922, in requiring proper notice and assessment against the legal representative. en-us Mon, 25 Sep 1967 00:00:00 +0530 Wed, 24 Apr 2013 14:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148242 Where a dealer dies before assessment, the taxing authority must proceed against the executor, administrator or other legal representative in the statutory manner, because the legal representative is treated as the dealer for the Act's purposes. A notice issued to a deceased person does not confer jurisdiction, and an assessment or penalty framed in the name of the dead dealer cannot be validated merely because the legal representatives received notice or participated under protest. The text also notes that the statutory position is analogous to the Income-tax Act, 1922, in requiring proper notice and assessment against the legal representative. Case-Laws VAT and Sales Tax Mon, 25 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148242