https://www.taxtmi.com/caselaws?id=389849 Recovery under Section 28A of the SEBI Act is directed against the defaulting person through the prescribed modes of attachment, sale, arrest, or receivership, and the text states that the scheme does not expressly extend to legal representatives after death. It further notes that "person" in Section 3(42) of the General Clauses Act does not include legal representatives of a deceased defaulter, and Rule 85 of the Second Schedule to the Income-tax Act applies only where death occurs after the recovery certificate has already been drawn. Because the recovery certificate and attachment proceedings were initiated after death, the text states that they lacked jurisdiction and were invalid; the later-inserted Section 23JC of the SCRA was not notified and gave no assistance. en-us Tue, 24 Sep 2019 00:00:00 +0530 Wed, 18 Dec 2019 13:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389849 Recovery under Section 28A of the SEBI Act is directed against the defaulting person through the prescribed modes of attachment, sale, arrest, or receivership, and the text states that the scheme does not expressly extend to legal representatives after death. It further notes that "person" in Section 3(42) of the General Clauses Act does not include legal representatives of a deceased defaulter, and Rule 85 of the Second Schedule to the Income-tax Act applies only where death occurs after the recovery certificate has already been drawn. Because the recovery certificate and attachment proceedings were initiated after death, the text states that they lacked jurisdiction and were invalid; the later-inserted Section 23JC of the SCRA was not notified and gave no assistance. Case-Laws SEBI Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389849