https://www.taxtmi.com/article/detailed?id=11002 Legal heirs cannot be substituted for a deceased director to continue or initiate excise recovery under statutes that identify the assessee in the present tense; criminal proceedings abate on death while civil substitution depends on survival of the right to sue, and taxing statutes are strictly construed so liability does not automatically transfer to heirs, leaving recovery avenues to target the corporate entity where appropriate. en-us Wed, 18 Jan 2023 10:52:51 +0530 Wed, 18 Jan 2023 10:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11002 Legal heirs cannot be substituted for a deceased director to continue or initiate excise recovery under statutes that identify the assessee in the present tense; criminal proceedings abate on death while civil substitution depends on survival of the right to sue, and taxing statutes are strictly construed so liability does not automatically transfer to heirs, leaving recovery avenues to target the corporate entity where appropriate. Articles Corporate Laws / IBC / SEBI Wed, 18 Jan 2023 10:52:51 +0530 https://www.taxtmi.com/article/detailed?id=11002