TaxTMI 
TaxTMI 
1994 (3) TMI 39
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....otice dated March 21, 1980, issued to the petitioner and thus render justice. The case of the petitioner as disclosed in the affidavit filed in support of the writ petition is as follows : The petitioner's father, Hajee K. A. Peer Mohamed, died on June 1, 1967, and his elder brother, K. A. Meera Sahib, died in the year 1975. The petitioner's father K. A. Peer Mohamed, and his brother, K. A. Meera Sahib, migrated to Ceylon in the year 1947. They jointly started a hotel at Kandy on a partnership basis in the name and style of Messrs. K. A. M. P. Meera Sahib and Brothers. The petitioner's father had married one Ahose Umma in India before he left for Ceylon. She bore three children, namely, the petitioner, Subaida Umma and Habiba. On Janu....
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....nuary 22, 1967, executed by Hajee Peer Mohamed. The late Hajee Peer Mohamed and his brother, Meera Sahib, were partners in a firm known as Messrs. Meera Sahib and Brothers. Besides Peer Mohamed's liability to tax in his individual capacity, he was also assessed and became liable to pay tax as partnership of the firm. In the said circumstances, a consolidated list of properties was shown in the certificate. The properties mentioned in the income-tax certificate and the subsequent sale proclamation were properly included for the purpose of recovery of the amount of arrears of tax due from the assessee-defaulter. Under rule 85 of Schedule II to the Income-tax Act, 1961, the petitioner as the legal representative of the assessee became the defa....
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....overy of the arrears of income-tax of Peer Mohamed are legal and valid. Mr. U. N. R. Rao, learned senior counsel, reiterating the contentions raised in the affidavit filed in support of the writ petition submitted that under section 159(4) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), every legal representative shall be personally liable for any tax payable by him in his capacity as a legal representative that in the present case apart, from the petitioner, there are other legal representatives, and that without issuing notice to the sisters of the petitioner who are the other legal representatives, the respondent cannot proceed against the petitioner by issuing the impugned notice to her alone. Learned counsel fu....
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....d against the 1/4th share of the petitioners for the recovery of the entire tax arrears due from the deceased assessee. Further, it must be pointed out that the properties of the defaulter Peer Mohamed were brought to sale by the Department for the recovery of the tax arrears even during the lifetime of the defaulter as early as September 25, 1964. On the death of the defaulter, the recovery proceedings can in law be continued against the legal representatives when a certificate had been duly issued for recovery. Inasmuch as the properties have already been attached, in continuation of the same proceedings the impugned notice has been issued to the petitioner, who is the legal representative of the deceased assessee. In these circumstances,....