https://www.taxtmi.com/caselaws?id=159225 Tax recovery from the legal representatives of a deceased assessee requires prior identification of the legal representatives and determination of the extent of the estate inherited by each, because liability under the Karnataka Sales Tax Act is confined to assets of the deceased in their hands. Recovery against a single heir without that inquiry is impermissible, and the authority must give notice and an opportunity of hearing to persons representing the estate. A demand notice issued to the deceased assessee cannot, by itself, sustain recovery against the legal representatives after death; a fresh demand founded on the determined liability is required before proceedings can continue. en-us Fri, 22 Aug 1997 00:00:00 +0530 Mon, 18 Nov 2013 16:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159225 Tax recovery from the legal representatives of a deceased assessee requires prior identification of the legal representatives and determination of the extent of the estate inherited by each, because liability under the Karnataka Sales Tax Act is confined to assets of the deceased in their hands. Recovery against a single heir without that inquiry is impermissible, and the authority must give notice and an opportunity of hearing to persons representing the estate. A demand notice issued to the deceased assessee cannot, by itself, sustain recovery against the legal representatives after death; a fresh demand founded on the determined liability is required before proceedings can continue. Case-Laws VAT and Sales Tax Fri, 22 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159225