Tax cannot be recovered by issuing notice against Dead person

R. Jayalakshmi Vs Commercial Tax Officer (Madras High Court)

The petitioner challenged a recovery notice issued by the second respondent dated 23.3.2018 directing that the dealer should pay the arrears of tax payable pursuant to the assessment order dated 30.1.1989 passed by the Deputy Commercial Tax Officer, Namakkal Town for the year 1987-88 under the provisions of the Please become a Premium member. If you are already a Premium member, login here to access the full content.