https://www.taxtmi.com/caselaws?id=287602 Where a landholder dies after the appointed day but before declaration of surplus land, ceiling liability must be assessed with reference to the heirs or legatees in whom the land devolves, not by treating the deceased as continuing to hold the property. The Act's scheme ties enquiry and declaration to a living person filing returns, and its deeming provision for excess land cannot be extended beyond its statutory purpose. In the absence of machinery to substitute legal representatives, proceedings must be taken on the basis of the individual returns of the heirs or legatees. The impugned orders were set aside and the matter remitted for fresh determination accordingly. en-us Thu, 24 Jul 1969 00:00:00 +0530 Tue, 21 Apr 2020 15:47:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287602 Where a landholder dies after the appointed day but before declaration of surplus land, ceiling liability must be assessed with reference to the heirs or legatees in whom the land devolves, not by treating the deceased as continuing to hold the property. The Act's scheme ties enquiry and declaration to a living person filing returns, and its deeming provision for excess land cannot be extended beyond its statutory purpose. In the absence of machinery to substitute legal representatives, proceedings must be taken on the basis of the individual returns of the heirs or legatees. The impugned orders were set aside and the matter remitted for fresh determination accordingly. Case-Laws Indian Laws Thu, 24 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287602