https://www.taxtmi.com/caselaws?id=372245 Coercive recovery against a legal heir was deferred pending a decision on the heir's representation before the District Collector. The liability of a legal heir was treated as limited to the estate inherited from the deceased assessee, but the extent of that liability was a disputed question of fact. As the petitioner had already sought a determination of liability and the matter had reportedly been heard, the proper course was to require an expeditious order on the representation rather than adjudicate the merits in the writ proceeding. Recovery action was therefore to remain on hold until the Collector passed orders. en-us Thu, 06 Dec 2018 00:00:00 +0530 Thu, 20 Dec 2018 06:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372245 Coercive recovery against a legal heir was deferred pending a decision on the heir's representation before the District Collector. The liability of a legal heir was treated as limited to the estate inherited from the deceased assessee, but the extent of that liability was a disputed question of fact. As the petitioner had already sought a determination of liability and the matter had reportedly been heard, the proper course was to require an expeditious order on the representation rather than adjudicate the merits in the writ proceeding. Recovery action was therefore to remain on hold until the Collector passed orders. Case-Laws VAT and Sales Tax Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372245