https://www.taxtmi.com/caselaws?id=162647 Section 20 of the Kerala General Sales Tax Act treats the legal representative of a deceased dealer as the dealer for statutory purposes, while limiting liability to the extent of the deceased's assets in the heir's hands. On that basis, pending assessment and allied penalty proceedings may continue after the dealer's death, and the assessing authority may issue notice to the legal heir for production of books and verification. A notice seeking accounts for comparison with prior inspection findings is not itself a levy of penalty. If evasion is later proved, recovery can be made only from the inherited estate, not from the heir's personal assets. en-us Thu, 16 Mar 2006 00:00:00 +0530 Wed, 12 Mar 2014 12:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162647 Section 20 of the Kerala General Sales Tax Act treats the legal representative of a deceased dealer as the dealer for statutory purposes, while limiting liability to the extent of the deceased's assets in the heir's hands. On that basis, pending assessment and allied penalty proceedings may continue after the dealer's death, and the assessing authority may issue notice to the legal heir for production of books and verification. A notice seeking accounts for comparison with prior inspection findings is not itself a levy of penalty. If evasion is later proved, recovery can be made only from the inherited estate, not from the heir's personal assets. Case-Laws VAT and Sales Tax Thu, 16 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162647