https://www.taxtmi.com/caselaws?id=8949 Where the Tax Recovery Officer is informed of a defaulter's death, recovery under the Second Schedule must continue against the legal representatives, who are to be treated as the defaulter for that purpose. Attachment and sale proclamation issued solely in the name of the deceased, before valid proceedings were initiated against the legal representatives, were not in accordance with the prescribed procedure. Later service of demand notices did not cure the earlier defect. The attachment and sale proclamation were therefore invalid. en-us Tue, 14 Nov 1972 00:00:00 +0530 Wed, 17 Jun 2009 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8949 Where the Tax Recovery Officer is informed of a defaulter's death, recovery under the Second Schedule must continue against the legal representatives, who are to be treated as the defaulter for that purpose. Attachment and sale proclamation issued solely in the name of the deceased, before valid proceedings were initiated against the legal representatives, were not in accordance with the prescribed procedure. Later service of demand notices did not cure the earlier defect. The attachment and sale proclamation were therefore invalid. Case-Laws Income Tax Tue, 14 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8949