TaxTMI 
TaxTMI 
1972 (10) TMI 113
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....ating to his business were traced. On the basis of the entries in the said accounts, the assessing authority proposed to revise the original assessments made for the years 1959-60 to 1962-63 under section 16(1) of the Act. Based on the said anamath account books, the assessing authority proceeded to make the original assessment for the year 1963-64 under section 12. At that stage, the assessing authority issued summons in the name of K.M. Abbu Chettiar for the production of the account books. That summons was received by one Kuppuswamy, said to be an employee of Abbu Chettiar while he was alive and who later continued in the employ of the legal representatives in the management of the business of the deceased. The said Kuppuswamy appeared b....
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.... not however considered the validity and legality of the assessment orders in any detailed manner. In the appeal before the Tribunal, the main attack against the assessment orders was based on the above legal ground. The Tribunal by a majority judgment held that the assessment orders are invalid on two grounds: (1) notices preceding the assessment and reassessments were not served on the legal representatives, and (2) the assessments had been made on a dead person. The correctness of the said order of the Tribunal is being challenged before us by the revenue. On the facts stated above, it is contended by the learned Government Pleader that the business of the deceased was continued by the widow and daughters under the trade name K.M. Abbu ....
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....ther legal representative shall be deemed to be a dealer for the purposes of this Act". While so, it is not known how the assessing officer proceeded to make the assessments against the deceased dealer. The mere fact that the legal representatives authorised the employee Kuppuswamy to produce the account books in pursuance of the summons issued by the department prior to the pre-assessment notices will not make the assessment made against a dead person valid. A similar case arose in Gopalkishan v. Sales Tax Officer[1968] 21 S.T.C. 109. In that case, a dealer died in 1965. A notice in the name of the deceased was served on his sons in response to which, the sons, their accountant and their advocate appeared before the assessing authority. Af....