SATYA PRAKASH Vs. UNION OF INDIA UOI

JUDGEMENT

(1.) By this writ petition under Article 226 of the Constitution the petitioner has challenged the validity of the assessment orders as well as recovery proceedings in respect of the assessment years 1976-77 and 1977-78 of the excise duty due under the Central Excises and Salt Act. The details of the amount have been given in paragraph 1(c)(i) of the counter affidavit as under :S. No. D.D.I. and date <FRM>JUDGEMENT_52_TLALL0_1987Html1.htm</FRM> Learned counsel for the petitioner urged two points before us. One of them was about the validity of the assessment orders and the second about the recovery proceedings.

(2.) So far as the question of validity of the assessment orders is concerned, we are of the opinion that this controversy is not- open to the petitioner. The assessment orders have been passed during the life time of the petitioner's father, Consequently, they became final and the petitioner is precluded from challenging the same under the law.

(3.) Coming to recovery proceedings it appears to us that the same can be made only, from the movable and immovable properties inherited by the petitioner from his father. It cannot be made either from the personal properties of the petitioner or by arresting and detaining him.