https://www.taxtmi.com/caselaws?id=22771 Recovery against a legal representative cannot be enforced on the basis of certificates issued after the assessee's death unless the representative is separately brought within the statutory default procedure, including proper demand and declaration as defaulter; the disputed certificates therefore could not sustain recovery. At the same time, a prior writ judgment can operate as res judicata or constructive res judicata in later recovery litigation, so challenges to the settled liability and issues that were already decided or ought to have been raised earlier remain barred. The article thus distinguishes between invalid post-death certificate enforcement and the preclusive effect of earlier final writ findings. en-us Wed, 29 Aug 1990 00:00:00 +0530 Sat, 12 Dec 2009 18:19:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22771 Recovery against a legal representative cannot be enforced on the basis of certificates issued after the assessee's death unless the representative is separately brought within the statutory default procedure, including proper demand and declaration as defaulter; the disputed certificates therefore could not sustain recovery. At the same time, a prior writ judgment can operate as res judicata or constructive res judicata in later recovery litigation, so challenges to the settled liability and issues that were already decided or ought to have been raised earlier remain barred. The article thus distinguishes between invalid post-death certificate enforcement and the preclusive effect of earlier final writ findings. Case-Laws Income Tax Wed, 29 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22771