1974 (8) TMI 87

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....st the order made by the First Class Magistrate, Hospet, in M.C. No. 53 of 1973. The Assistant Commercial Tax Officer, Hospet, instituted proceedings before the First Class Magistrate, Hospet, for recovery of Rs. 739.30 from the petitioner. The petitioner preferred his objections contending that he separated from his father 8 years back, that no assets, either movable or immovable, belonging to hi....

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.... legal representatives, where the deceased dealer leaves more than one legal representative, cannot be proceeded against and that proceedings for recovery should be instituted against all the legal representatives who inherit the estate of the deceased dealer. If the assessment had been made on the father of the petitioner when he was alive, before instituting the proceedings for recovery, it was ....