VAT tax liability based on Form F containing forged signature of deceased petitioner not tenable

D. Sekar (Deceased) Vs Assistant Commissioner (State Tax) (Madras High Court) Madras High Court held that VAT tax liability imposed on deceased petitioner and his wife based on Form F containing forged signature of deceased petitioner and his wife is liable to be set aside. Accordingly, petition allowed. Facts- The petitioner was aged about 86 years at the time of institution of the present writ petition. This Writ Petition has been filed to quash the impugned communication dated 17.07.2018 seeking to recover the arrears of tax due for the Assessment Year 2014-15 to 2016-17 for the business ca...