https://www.taxtmi.com/caselaws?id=276750 The Expenditure-tax Act, 1957 was held to apply prospectively from 1 April 1958 and not to a person who had died before its commencement. Sections 3 and 18 were construed strictly: no clear language or necessary implication extended expenditure-tax liability to the estate of a pre-commencement deceased person, and the provision for tax payable by legal representatives was limited to deaths occurring after the Act came into force. On that basis, notice issued under section 13(2) to the executors was without jurisdiction and void, and the executors were not liable for the deceased's expenditure-tax. en-us Thu, 12 Oct 1961 00:00:00 +0530 Fri, 16 Nov 2018 16:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276750 The Expenditure-tax Act, 1957 was held to apply prospectively from 1 April 1958 and not to a person who had died before its commencement. Sections 3 and 18 were construed strictly: no clear language or necessary implication extended expenditure-tax liability to the estate of a pre-commencement deceased person, and the provision for tax payable by legal representatives was limited to deaths occurring after the Act came into force. On that basis, notice issued under section 13(2) to the executors was without jurisdiction and void, and the executors were not liable for the deceased's expenditure-tax. Case-Laws Indian Laws Thu, 12 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276750