https://www.taxtmi.com/caselaws?id=45686 The High Court allowed the appeal, setting aside the judgments of the lower courts. It decreed the plaintiff's suit for a permanent injunction, restraining the defendant from realizing the penalty amount from the plaintiff. The court held that the penalty was a personal liability of the deceased and could not be recovered from the legal heirs. The court emphasized that penal statutes must be strictly construed, and the penalty could only be recovered through a regular suit, not as arrears of land revenue. en-us Tue, 16 Nov 1971 00:00:00 +0530 Tue, 13 Jul 2010 12:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45686 The High Court allowed the appeal, setting aside the judgments of the lower courts. It decreed the plaintiff's suit for a permanent injunction, restraining the defendant from realizing the penalty amount from the plaintiff. The court held that the penalty was a personal liability of the deceased and could not be recovered from the legal heirs. The court emphasized that penal statutes must be strictly construed, and the penalty could only be recovered through a regular suit, not as arrears of land revenue. Case-Laws Central Excise Tue, 16 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45686