https://www.taxtmi.com/caselaws?id=50320 A personal penalty imposed on a deceased proprietor does not survive against the legal heir, because a proprietary concern has no legal personality separate from its proprietor. On the stated facts, the penalty could not be recovered from the widow in her personal capacity, as there was no material showing recovery proceedings against her and no basis to treat the deceased proprietor's liability as enforceable after death. The appeal was rejected as not maintainable because the confiscation order was not challenged, leaving that order undisturbed while recognising that the personal penalty was not recoverable from the legal heir. en-us Mon, 24 Apr 2000 00:00:00 +0530 Sat, 21 Aug 2010 11:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50320 A personal penalty imposed on a deceased proprietor does not survive against the legal heir, because a proprietary concern has no legal personality separate from its proprietor. On the stated facts, the penalty could not be recovered from the widow in her personal capacity, as there was no material showing recovery proceedings against her and no basis to treat the deceased proprietor's liability as enforceable after death. The appeal was rejected as not maintainable because the confiscation order was not challenged, leaving that order undisturbed while recognising that the personal penalty was not recoverable from the legal heir. Case-Laws Customs Mon, 24 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50320