https://www.taxtmi.com/caselaws?id=41791 Where a certificate is transmitted for recovery under the Bihar and Orissa Public Demand Recovery Act, 1914, the proceeding does not abate on the death of the certificate debtor and may continue against the legal representatives, with liability confined to the deceased's property in their hands. The Act also recognises ancestral property in the hands of a son or descendant as property of the deceased for recovery purposes. A certificate prepared and transmitted by the competent excise officer under the Central Excises and Salt Act, 1944 is not invalid merely because it was not signed by the district Collector, and the presumption of regularity supports the recovery initiation. en-us Wed, 20 Nov 1985 00:00:00 +0530 Mon, 07 Jun 2010 10:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41791 Where a certificate is transmitted for recovery under the Bihar and Orissa Public Demand Recovery Act, 1914, the proceeding does not abate on the death of the certificate debtor and may continue against the legal representatives, with liability confined to the deceased's property in their hands. The Act also recognises ancestral property in the hands of a son or descendant as property of the deceased for recovery purposes. A certificate prepared and transmitted by the competent excise officer under the Central Excises and Salt Act, 1944 is not invalid merely because it was not signed by the district Collector, and the presumption of regularity supports the recovery initiation. Case-Laws Central Excise Wed, 20 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41791