1967 (3) TMI 96

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.... case, to wit, whether penalty under section 12(3) of the Madras General Sales Tax Act, 1959, can be levied on the legal representative of the deceased. The Tribunal has taken the view that it is not permissible. One Muthukrishnan Naidu died on 30th October, 1960. He was the proprietor of a rice mill at Pullamangalam. There was a surprise inspection of his premises on 9th December, 1960, as a resu....

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.... was silent as to penalty. It therefore concluded that the penalty levied was without authority. We are unable to accept the Tribunal's view. Granting the levy of penalty is of a quasi-criminal character, which we do not decide, if the terms of a statute authorise it, there can then be no objection apart from any constitutional question, which is not raised before us. The scheme of section 24B ....

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....ax or fee which would have been payable by him under the Act if he had not died, the executor, administrator or other legal representative shall be liable to the extent of the assets of the deceased in his hands. The first part of section 15 clearly enables the department to levy penalty on the deemed dealer, who is the legal representative of the deceased, under section 12(3). The second part of ....