SESHAYYA Vs. ASSISTANT COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) These are two revision petitions preferred under S.13(4) of the Mysore Sales Tax Act, 1957, by the three sens of one Covindayya who was assessed to tax under the Act by two assessment orders dated 26-9-1967 for the periods 1-4-1965 to 31-3-1966 and 1-4-1966 to 31-3-1967. After the assessment orders were made and demand notices were issued, the Assessee Govindayya died leaving behind his three sons who are the petitioners and two daughters and a widow. Under the Hindu Succession Act, the sons, daughters and the widw are the heirs of the deceased and therefore they are his legal representatives. Since the tax demanded from the deceased Govindayya had not been paid, fresh demand notices were served on the three sons of the deceased, but not on his daughters and widow. Thereafter, the respondent filed two applications order S.13(3) (h) of the Act before the Court of the First Class Magistrate, Sindhanoor and the said applications were registered as Criminal Misc.Case Nos.20 and 21 of 1969. Before the said Magistrate, the petitioners were arrayed as the respondents.

(2.) They contended before the Magistrate that the deceased Assessee had left two daughters and a widow, besides the three sons and that the proceedings for recovery cannot be maintained against some of the legal representatives only. The learned Magistrate overruled the objections and issued a warrant of attachment of the moveables of the present petitioners. Aggrieved by the sa d orders, the petitioners have preffered the above revision petitions. Sri K.A.Swami, the learned counsel for the petitioners has urged two grounds before us; firstly, that the recovery proceedings cannot be maintained against three out of six legal representatives of the deceased Govindayya; secondly, that the warrant of attachment of the moveables of the petitioners which do not form part of the estate of the deceased Assessea is illegal In our opinion, the petitioners have to succeed on both the grounds.

(3.) Section 16 of the Act provides for making assessment on the legal representatives of a dealer where he dies before the assessment order is made Rule 42 of the Mysore Sales Tax Rules, 1957, hereinafter called the Rules, provides for the liability to tax of a legal representative The said Rule reads: