TaxTMI 
TaxTMI 
2021 (5) TMI 325
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....Konar. The assessment years pertain to 1997-98 and 1998-99. Velusamy Konar was running a business in the name and style of "M/s.Kanna Chemicals". His place of business was inspected by the enforcement wing officials on 19.01.1998. Certain discrepancies were noticed. He was summoned on several occasions to clarify the same. It appears that he did not turn up with the accounts for enquiry and verification. Therefore, based on the available materials, the authority decided to finalise the assessment in respect of those two years. But by then, Velumsamy Konar had passed away on 04.07.2001. His wife Subbulakshmi was treated as the legal representative of Velusamy Konar and notice was issued to her. The assessments were finalised on 30.09.2....
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.... I went through the terms of the interim order. This Court had made it clear that if the petitioners failed to pay 25% of the demand amount, interim stay shall stand automatically vacated and W.M.P.(MD) No. 14985 of 2020 shall stand automatically dismissed. Therefore, the consequence of non-compliance of the condition stipulated while granting interim order will be only on the interim application. It will not cast any cloud for availing relief that may be finally claimed by the writ petitioners. I will not non-suit the petitioners on the ground of non-fulfilment of the condition imposed while granting interim relief. 6. Going into the merits of the matter, it is seen that there are two assessment years involved. The petitioners had ch....
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....deceased alone are proceeded against. 9. Now comes the question regarding the validity of the assessment order, I must note that the assessment order was passed way back on 30.09.2003. The question is whether this belated challenge can be entertained. The petitioners' counsel would point out that the dealership run by Velusamy Konar was closed after his demise and that it was not taken over by any of the legal representatives. It is obvious from the materials on record that Velusamy Konar left behind three legal representatives, namely, wife V.Subbulakshmi and daughters Meena and Maheswari. SECTION 15 OF THE TAMIL NADU GENERAL SALES TAX ACT, 1959 reads as follows:- "Section 15. Assessment of legal representatives. - Where a ....
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....9;ble Supreme Court in the decision reported in (1965) 57 ITR 168 (SC) (FIRST ADDITIONAL INCOME-TAX Vs. SUSHEELA SADANANDAN AND ANR.). In the said decision, the Hon'ble Supreme Court had held that where there is more than one legal representative, the concept of substantial representation of the estate can also be applied. But then, there must be material to show that the other representatives had accepted the same. In the case on hand there is nothing on record to indicate that the petitioners herein had accepted the representation of the estate of Late. Velusamy Konar by his wife Subbulakshmi. It is for this reason that I am constrained to interfere with the order impugned in this writ petition. 11. The learned counsel appearing fo....