TaxTMI 
TaxTMI 
2025 (10) TMI 1279
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....04.08.2016. 2. Shri Kannan, the Ld. Advocate for the Appellant has informed the Bench that the Appellant Shri K.P. Balasubramaniam died on 20.08.2018 and has filed a copy of the Death Certificate. The Death Certificate of Shri K.P. Balasubramaniam is extracted below for ready reference. 3. The Ld. Authorised Representative Shri Sanjay Kakkar 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. - Wh....
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.... against a dead person as it amounts to violation of natural justice in as much as the dead person, who is proceeded against is not alive to defend himself. It is 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 interms. 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 qu....
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....µà¯ சடà¯à®Ÿà®®à¯, மீன௠பிரிவ௠12/17 மறà¯à®±à¯à®®à¯ தமிழ௠நாட௠பிறபà¯à®ªà¯ இறபà¯à®ªà¯ பதிவ௠விதிகள௠2000 கீரி எணà¯à®£à¯ˆà®¯à®¾ இன௠கீழ௠வழஙà¯à®•à®ªà¯à®ªà®Ÿà¯à®•à®¿à®±à®¤à¯.) USSUED UNDER SECTION 12/17 OF THE REGISTRATON OF BIRTHS & DEATHS ACT, 1960 AND RULE 8/3 OF THE TAMIL NADU REGISTRATION OF BIRTH AND DEATH RULES 2000.] à®....
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....ெயர௠R.P.BALASUBRAMANIAM / Cகே.பி.பாலசà¯à®ªà¯à®ªà®¿à®°à®®à®£à®¿à®¯à®®à¯ MALEJ 85AT CATE OF CEATH பிறநà¯à®¤ தேதி PLACE OF DEATH /20058 8Lb. 20/06/2013 TWENTY-AUGUST -TWO THOUSAND EIGHTEEN AGE OF DECEASED இரà¯à®¨à¯à®¤à®µà®°à®¿à®©à¯ வயத௠: SATHYAMANGALAM TO COVAI MAIN ROAD , THE STATE TRANSPORT CORPORATION DEPOT IS NEAR, P.V.BUNK FRONT 53 YEARS சதà¯à®¤à®¿ -கோவை மெயின௠ரோடà¯, அரச௠போகà¯à®•....
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....¯à®¤à®µà®°à®¿à®©à¯ நிரநà¯à®¤à®° à®®à¯à®•à®µà®°à®¿. 159. R.V.KONGU NAGAR , ... COVAI MAIN ROAD .. SATHYAMANGALAM, ERODE, TAMIL NADU 35/3, பி.லி. கொஙà¯à®•à¯ நகரà¯, ... கோவை மெயின௠ரோடà¯, சதà¯à®¤à®¿à®¯à®®à®™à¯à®•à®²à®®à¯, ஈரோடà¯, தமிழà¯à®¨à®¾à®Ÿà¯. 35/8, பி.வி.கோஙà¯à®•à¯ நகரà¯,,, கோவை மெயின௠ரà¯....