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 carried out by the petitioner’s estranged son-in-law.
It is the case of the petitioner that the petitioner had entered into a rental agreement dated 22.04.2013 to rent out the demised premises to his son-in-law for the latter’s trading business and for getting VAT registration. However, the property of the petitioner has been shown as if it has been mortgaged to secure the interest of the Commercial Tax Department for a sum of Rs.1,00,000/-. Admittedly, the position of the private property is that the writ petitioner who died during the pendency of the present writ petition and therefore, the legal representatives of the deceased petitioner have been brought on record.
