https://www.taxtmi.com/caselaws?id=14642 The court held that the 11 certificates issued after the death of the assessee were unenforceable against the legal representatives. The principle of res judicata applied based on previous judgments, confirming the invalidity of the certificates. Recovery proceedings against the legal representatives were not barred by limitation, but the certificates could not be enforced against them. The court directed that properties cannot be sold for recovery, proceedings must follow the Travancore Income-tax Act, and verification of amounts paid towards arrears must be done before continuing recovery. en-us Wed, 06 Sep 2000 00:00:00 +0530 Fri, 17 Jul 2009 17:02:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14642 The court held that the 11 certificates issued after the death of the assessee were unenforceable against the legal representatives. The principle of res judicata applied based on previous judgments, confirming the invalidity of the certificates. Recovery proceedings against the legal representatives were not barred by limitation, but the certificates could not be enforced against them. The court directed that properties cannot be sold for recovery, proceedings must follow the Travancore Income-tax Act, and verification of amounts paid towards arrears must be done before continuing recovery. Case-Laws Income Tax Wed, 06 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14642