https://www.taxtmi.com/caselaws?id=7790 Revenue recovery against the legal representatives of a deceased defaulter may proceed where the statute authorises use of civil procedure powers and a valid recovery certificate exists, but the safeguard of notice to legal representatives under Order XXI Rule 22 CPC must be observed before coercive steps are taken. The Court distinguished the substantive question of liability from the procedural question of notice, and, while noting that the notice was not properly issued in the prescribed form, it preserved the safeguard by treating the impugned notice as a valid Rule 22 notice and allowing objections before recovery action. en-us Thu, 05 Feb 1970 00:00:00 +0530 Thu, 19 Mar 2009 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7790 Revenue recovery against the legal representatives of a deceased defaulter may proceed where the statute authorises use of civil procedure powers and a valid recovery certificate exists, but the safeguard of notice to legal representatives under Order XXI Rule 22 CPC must be observed before coercive steps are taken. The Court distinguished the substantive question of liability from the procedural question of notice, and, while noting that the notice was not properly issued in the prescribed form, it preserved the safeguard by treating the impugned notice as a valid Rule 22 notice and allowing objections before recovery action. Case-Laws Income Tax Thu, 05 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7790