https://www.taxtmi.com/caselaws?id=154408 Notice to all legal representatives of a deceased dealer is a mandatory condition precedent before coercive recovery, attachment, and sale can proceed under the Karnataka Sales Tax recovery scheme. The text states that where recovery is pursued against the estate of a deceased assessee, service of demand and notice on each legal representative is required before issuance of the recovery certificate and before auction. Because no notice was served on the widow and sons before the property was sold, the recovery process was treated as vitiated, the sale was quashed, and fresh recovery proceedings were left open in accordance with law, with refund of the auction deposit and interest. en-us Tue, 08 Oct 1985 00:00:00 +0530 Mon, 19 Aug 2013 17:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154408 Notice to all legal representatives of a deceased dealer is a mandatory condition precedent before coercive recovery, attachment, and sale can proceed under the Karnataka Sales Tax recovery scheme. The text states that where recovery is pursued against the estate of a deceased assessee, service of demand and notice on each legal representative is required before issuance of the recovery certificate and before auction. Because no notice was served on the widow and sons before the property was sold, the recovery process was treated as vitiated, the sale was quashed, and fresh recovery proceedings were left open in accordance with law, with refund of the auction deposit and interest. Case-Laws VAT and Sales Tax Tue, 08 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154408