https://www.taxtmi.com/caselaws?id=150445 Once the assessing authority had notice of a dealer's death, it could not lawfully complete assessment or reassessment proceedings in the deceased's name. Under section 15 of the Madras General Sales Tax Act, 1959, the executor, administrator or other legal representative is deemed to be the dealer and is the proper person to be proceeded against and assessed, subject to the statute. Assessment and reassessment orders made against the deceased dealer were therefore invalid and were rightly set aside in favour of the assessee. en-us Wed, 11 Oct 1972 00:00:00 +0530 Fri, 17 May 2013 09:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150445 Once the assessing authority had notice of a dealer's death, it could not lawfully complete assessment or reassessment proceedings in the deceased's name. Under section 15 of the Madras General Sales Tax Act, 1959, the executor, administrator or other legal representative is deemed to be the dealer and is the proper person to be proceeded against and assessed, subject to the statute. Assessment and reassessment orders made against the deceased dealer were therefore invalid and were rightly set aside in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 11 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150445