https://www.taxtmi.com/caselaws?id=37103 Penalty for belated filing of a wealth-tax return by a deceased assessee cannot be imposed on the legal representative under the Wealth-tax Act, 1957. Section 19 fastens the representative only to wealth-tax payable by the deceased or sums already payable, and it does not extend to a penalty arising from a default committed after death or one not attributable to the representative. The Act permits assessment of the deceased's net wealth through the legal representative, but it does not deem the representative to have committed the deceased's default under section 18. In the absence of an express deeming fiction, the liability remains confined to the estate and amounts already due from the deceased. en-us Tue, 22 Jan 1980 00:00:00 +0530 Fri, 26 Mar 2010 13:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37103 Penalty for belated filing of a wealth-tax return by a deceased assessee cannot be imposed on the legal representative under the Wealth-tax Act, 1957. Section 19 fastens the representative only to wealth-tax payable by the deceased or sums already payable, and it does not extend to a penalty arising from a default committed after death or one not attributable to the representative. The Act permits assessment of the deceased's net wealth through the legal representative, but it does not deem the representative to have committed the deceased's default under section 18. In the absence of an express deeming fiction, the liability remains confined to the estate and amounts already due from the deceased. Case-Laws Wealth-tax Tue, 22 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37103