https://www.taxtmi.com/caselaws?id=152968 Notice for reassessment of a deceased dealer was valid where it was issued to the widow who continued the business, as one legal representative could effectively represent the estate absent any special ground to the contrary. Limitation ran from the section 16 notice, not from the later reassessment order passed after remand, so the challenge on time-bar failed. The statutory fiction under section 15 treating legal representatives as dealers also extended to assessment and penalty, while liability remained confined to the deceased's estate. Penalty on the legal representatives was therefore upheld, with no personal liability beyond the estate. en-us Thu, 05 Mar 1981 00:00:00 +0530 Mon, 15 Jul 2013 12:04:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152968 Notice for reassessment of a deceased dealer was valid where it was issued to the widow who continued the business, as one legal representative could effectively represent the estate absent any special ground to the contrary. Limitation ran from the section 16 notice, not from the later reassessment order passed after remand, so the challenge on time-bar failed. The statutory fiction under section 15 treating legal representatives as dealers also extended to assessment and penalty, while liability remained confined to the deceased's estate. Penalty on the legal representatives was therefore upheld, with no personal liability beyond the estate. Case-Laws VAT and Sales Tax Thu, 05 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152968