https://www.taxtmi.com/caselaws?id=285925 The Second Appeal challenged the judgment confirming the decree on legal heirs' liability for tax arrears and penal interest without fresh notice. The Court upheld legal heirs' liability under Section 15 of the Tamil Nadu General Sales Tax Act 1959, stating no fresh notice was needed as heirs had knowledge and paid the tax. The Court dismissed the suit for lack of jurisdiction, emphasizing legal obligations of heirs and barring Civil Courts from intervening in tax matters. The decision relied on statutory provisions and precedent, affirming lower courts' rulings and dismissing the Second Appeal. en-us Fri, 15 Feb 2019 00:00:00 +0530 Mon, 03 Feb 2020 15:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285925 The Second Appeal challenged the judgment confirming the decree on legal heirs' liability for tax arrears and penal interest without fresh notice. The Court upheld legal heirs' liability under Section 15 of the Tamil Nadu General Sales Tax Act 1959, stating no fresh notice was needed as heirs had knowledge and paid the tax. The Court dismissed the suit for lack of jurisdiction, emphasizing legal obligations of heirs and barring Civil Courts from intervening in tax matters. The decision relied on statutory provisions and precedent, affirming lower courts' rulings and dismissing the Second Appeal. Case-Laws VAT and Sales Tax Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285925