https://www.taxtmi.com/caselaws?id=148343 A taxing statute cannot fasten a deceased dealer's liability on a legal heir by implication; where the Act contains no express machinery for recovering a deceased person's tax dues from the estate or representative, the heir is not liable for the unassessed dues. Section 26(1) of the Bombay Sales Tax Act, 1953 was held to apply only to voluntary transfers inter vivos between living parties and not to devolution of business by succession on death. The successor was therefore not a transferee within that provision, and no liability could be imposed either as legal heir or as transferee. en-us Fri, 09 Feb 1968 00:00:00 +0530 Thu, 25 Apr 2013 17:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148343 A taxing statute cannot fasten a deceased dealer's liability on a legal heir by implication; where the Act contains no express machinery for recovering a deceased person's tax dues from the estate or representative, the heir is not liable for the unassessed dues. Section 26(1) of the Bombay Sales Tax Act, 1953 was held to apply only to voluntary transfers inter vivos between living parties and not to devolution of business by succession on death. The successor was therefore not a transferee within that provision, and no liability could be imposed either as legal heir or as transferee. Case-Laws VAT and Sales Tax Fri, 09 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148343