https://www.taxtmi.com/caselaws?id=39966 A statutory fiction under section 7(3) of the Hindu Succession Act, 1956 treats sthanam property as divided per capita immediately before the sthanamdar's death, so the tarwad members take as co-owners and the personal heirs receive only the deceased's notional share. The discussion also notes that agricultural income-tax and penalty attributable to the deceased sthanamdar are recoverable only from the estate through legal representatives, and only to the extent the estate can answer the liability. An assessment against an alleged successor sthanamdar, without valid representative capacity or proper impleadment of the deceased's estate representatives, is not valid. en-us Tue, 05 Oct 1971 00:00:00 +0530 Thu, 07 Aug 2014 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39966 A statutory fiction under section 7(3) of the Hindu Succession Act, 1956 treats sthanam property as divided per capita immediately before the sthanamdar's death, so the tarwad members take as co-owners and the personal heirs receive only the deceased's notional share. The discussion also notes that agricultural income-tax and penalty attributable to the deceased sthanamdar are recoverable only from the estate through legal representatives, and only to the extent the estate can answer the liability. An assessment against an alleged successor sthanamdar, without valid representative capacity or proper impleadment of the deceased's estate representatives, is not valid. Case-Laws Indian Laws Tue, 05 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39966