https://www.taxtmi.com/caselaws?id=766880 Excise proceedings initiated against a deceased sole proprietor were described as incapable of being continued against the legal heir because the excise law contained no express machinery comparable to income-tax provisions for representatives of deceased assessees. The text emphasises that a taxing statute must be strictly construed and that liability or recovery cannot be extended by implication to a dead person or to an heir who has not legally stepped into the proprietorship. It also notes the distinction drawn in precedent between a deceased individual and a dissolved firm, and treats the claimed heir's locus standi as unestablished on the facts stated. en-us Tue, 04 Feb 2025 00:00:00 +0530 Thu, 06 Mar 2025 07:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766880 Excise proceedings initiated against a deceased sole proprietor were described as incapable of being continued against the legal heir because the excise law contained no express machinery comparable to income-tax provisions for representatives of deceased assessees. The text emphasises that a taxing statute must be strictly construed and that liability or recovery cannot be extended by implication to a dead person or to an heir who has not legally stepped into the proprietorship. It also notes the distinction drawn in precedent between a deceased individual and a dissolved firm, and treats the claimed heir's locus standi as unestablished on the facts stated. Case-Laws Service Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766880