2024 (11) TMI 1486

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....annan, the Ld. advocate for the appellant has informed the Bench that the appellant Shri Kanappan died on 25.04.2022 and has filed a copy of the Death Certificate. The Death Certificate of Shri S. Kanappan is extracted below for ready reference. 3. The Ld. Authorised Representative Ms. Anandalakshmi Ganeshram has appeared for the department. 4. On the death of the appellant, the appeal stands abated in terms of provisions of Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982. Rule 22 of the CESTAT (Procedure) Rules reads as under:- "Rule 22. Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application. - Where in any proceedings the appel....

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....s apt to quote from the case of Shabina Abraham & Ors. Vs. CCE, "1. "Nothing is certain except death and taxes. Thus spake Benjamin Franklin in his letter of November 13, 1789 to Jean Baptiste Leroy. To tax the dead is a contradiction in terms. Tax laws are made by the living to tax the living. What survives the dead person is what is left behind in the form of such person's property. This appeal raises questions as to whether the dead person's property, in the form of his or her estate, can be taxed without the necessary machinery provisions in a tax statute. The precise question that arises in the present case is whether as assessment proceeding under the Central Excises and Salt Act, 1944, can continue against the legal represen....

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.... Chennai Corporation of the State of Tamil Nadu, India. கீழ்கண்ட தகவல்கள் தமிழ்நாடு, பெருநகர சென்னை மாநகராட்சி அசல் இறப்பு பதிவேட்டிலிருந்து எடுக்கப்பட்டவை என சான்று வழங்கப்படுகிற....