1974 (8) TMI 45

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....ort question that arises in these two writ petitions is whether action can be taken against the legal representatives of an assessee under section 18(1)(a) of the Wealth-tax Act on the ground that the assessee had failed to furnish return of his net wealth without reasonable cause within the time allowed and in the manner required. Nawab Gazi Jung Bahadur was an assessee under the Wealth-tax Ac....

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....e of the assessee proposing to levy penalty under section 18 for the alleged default of the assessee in filing the returns in time without any reasonable cause. The said two notices are impugned in these writ petitions on the ground that the Wealth-tax Officer has no jurisdiction under the provisions of the Wealth-tax Act to issue the notices. Section 18 deals with penalties. Section 18(1)(a) i....

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....he petitioner that the provisions of section 18 apply only to the assessee and not to his legal representative. There is nothing in section 18 to indicate that a person other than the assessee will be liable for penalty in case of contravention of any of the provisions thereof. That is evident from a reading of sub-sections (1) and (3) of section 19 which lay down : " 19. (1) Where a person die....

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.... if he had not died. The last limb of section 19(1), namely, " any sum which would have been payable by him under the Act if he had not died " cannot be invoked against the legal representative for the reason that sub-section (3) provides that the provisions of sections 14, 15 and 17 shall apply to an executor, administrator or other legal representative as they may apply to any person referred to....