https://www.taxtmi.com/caselaws?id=262075 Assessment proceedings under the Central Excises and Salt Act, 1944 could not continue against the legal representatives of a deceased sole proprietor because the statute contained no express machinery provision authorising assessment against the estate or heirs. The term "assessee" was treated as referring to a living person liable to excise duty, while section 11 was confined to recovery of sums already payable and could not cure the absence of assessment machinery. The reasoning drew support from the Income-tax Acts, where Parliament had enacted specific provisions for post-death assessment and recovery. In a taxing statute, liability cannot be implied, and the proceedings against the legal representatives were therefore without jurisdiction. en-us Wed, 29 Jul 2015 00:00:00 +0530 Fri, 25 Jul 2025 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262075 Assessment proceedings under the Central Excises and Salt Act, 1944 could not continue against the legal representatives of a deceased sole proprietor because the statute contained no express machinery provision authorising assessment against the estate or heirs. The term "assessee" was treated as referring to a living person liable to excise duty, while section 11 was confined to recovery of sums already payable and could not cure the absence of assessment machinery. The reasoning drew support from the Income-tax Acts, where Parliament had enacted specific provisions for post-death assessment and recovery. In a taxing statute, liability cannot be implied, and the proceedings against the legal representatives were therefore without jurisdiction. Case-Laws Central Excise Wed, 29 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262075