MARIAM MISRIA Vs. TAX RECOVERY OFFICER

JUDGEMENT

(1.) THE prayer in the writ petition reads as follows :

(2.) THE respondents filed a counter-affidavit contending as follows : THE Department has no information about the will dated January 22, 1967, executed by Hajee Peer Mohamed. THE late Hajee Peer Mohamed and his brother, Meera Sahib, were partners in a firm known as Messrs. Meera Sahib and Brothers. Besides Peer Mohamed's liability to tax in his individual capacity, he was also assessed and became liable to pay tax as partnership of the firm. In the said circumstances, a consolidated list of properties was shown in the certificate. THE properties mentioned in the income-tax certificate and the subsequent sale proclamation were properly included for the purpose of recovery of the amount of arrears of tax due from the assessee-defaulter. Under rule 85 of Schedule II to the Income-tax Act, 1961, the petitioner as the legal representative of the assessee became the defaulter from the date of the death of the deceased assessee. THE attachment of properties was made during the lifetime of the deceased. THE arrears of tax relate to the firm, Messrs. K. A. Meera Sahib and Brother, and its partners, namely, K. A. Meera Sahib and the petitioner's father, K. A. Peer Mohamed, pertaining to the assessment years 1949-50 to 1952-53. THE demand notices were duly sent on the tax defaulters. THE proceedings were continued to be taken against the legal representatives of the deceased from the stage at which it had reached on the date of death of the deceased by issuing a notice under I. T. C. P. No. 17 on March 22, 1980. THEre is no necessity to send separate notices to the legal representatives as it is permissible to continue the proceedings from the stage at which they had reached on the date of the death of the deceased assessee. Inasmuch as Hajee Peer Mohamed and Meera Sahib were partners in the firm, Messrs. Meera Sahib Thanaganar and Brother, their liability was joint and several. THE properties of the defaulter were brought to sale as early as September 25, 1964. At that time, the assessee was alive. On the death of the tax defaulter, the recovery proceedings can in law be continued against the legal representatives when a certificate had been duly issued for recovery. THE properties had already been attached and in continuation of the said proceedings notice of sale proclamation was issued on March 22, 1980. THE impugned notice issued for the recovery of the arrears of income-tax of Peer Mohamed are legal and valid.