https://www.taxtmi.com/caselaws?id=38208 Under the Estate Duty Act, assessment and recovery may proceed against one accountable legal representative, and the absence of notice to every other legal representative does not by itself invalidate the proceedings. The petitioner's liability is personal only to the extent of the assets derived from the deceased, so an excessive demand or proposed attachment is not shown invalid unless the attachment itself and its scope are established. Objections to recovery must be pursued under the statutory recovery mechanism, and writ relief to restrain recovery was declined where no jurisdictional defect was demonstrated. en-us Thu, 23 Jun 1977 00:00:00 +0530 Sat, 03 Apr 2010 17:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38208 Under the Estate Duty Act, assessment and recovery may proceed against one accountable legal representative, and the absence of notice to every other legal representative does not by itself invalidate the proceedings. The petitioner's liability is personal only to the extent of the assets derived from the deceased, so an excessive demand or proposed attachment is not shown invalid unless the attachment itself and its scope are established. Objections to recovery must be pursued under the statutory recovery mechanism, and writ relief to restrain recovery was declined where no jurisdictional defect was demonstrated. Case-Laws Income Tax Thu, 23 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38208