https://www.taxtmi.com/caselaws?id=8075 A notice under section 16(1)(a) of the Gift-tax Act issued to only one of several legal representatives of a deceased assessee was held invalid because the revenue had made no bona fide enquiry to identify and serve all representatives. Section 19 applies the gift-tax recovery provisions to legal representatives, and the term is understood in the CPC sense of complete estate representation. Where multiple legal representatives exist, notice must ordinarily go to all of them unless diligent enquiry shows that those brought on record sufficiently represent the estate. On the facts, the officer failed to make such enquiry, so the notice was quashed. en-us Wed, 08 Apr 1970 00:00:00 +0530 Sat, 28 Mar 2009 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8075 A notice under section 16(1)(a) of the Gift-tax Act issued to only one of several legal representatives of a deceased assessee was held invalid because the revenue had made no bona fide enquiry to identify and serve all representatives. Section 19 applies the gift-tax recovery provisions to legal representatives, and the term is understood in the CPC sense of complete estate representation. Where multiple legal representatives exist, notice must ordinarily go to all of them unless diligent enquiry shows that those brought on record sufficiently represent the estate. On the facts, the officer failed to make such enquiry, so the notice was quashed. Case-Laws Income Tax Wed, 08 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8075