https://www.taxtmi.com/caselaws?id=154572 A legal representative of a deceased dealer is treated as the dealer under the Kerala General Sales Tax Act, but that fiction does not by itself make him an assessee-in-default for coercive recovery. Recovery under the Act requires an antecedent demand notice and a subsequent default in payment; without that statutory step, coercive action against the legal representative is unauthorized. Amounts collected without compliance with the demand requirement were therefore refundable, subject to adjustment against any tax later found due from the same person in his own capacity. The excess recovered over that liability had to be returned. en-us Mon, 06 Jan 1986 00:00:00 +0530 Fri, 23 Aug 2013 17:16:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154572 A legal representative of a deceased dealer is treated as the dealer under the Kerala General Sales Tax Act, but that fiction does not by itself make him an assessee-in-default for coercive recovery. Recovery under the Act requires an antecedent demand notice and a subsequent default in payment; without that statutory step, coercive action against the legal representative is unauthorized. Amounts collected without compliance with the demand requirement were therefore refundable, subject to adjustment against any tax later found due from the same person in his own capacity. The excess recovered over that liability had to be returned. Case-Laws VAT and Sales Tax Mon, 06 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154572