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 Tamil Nadu General Sales Tax Act, 1959. The dealer – one Mr.V.Raju – the husband of the petitioner died on 11.6.2006 and consequently, proceedings could not be initiated  against a dead person. What is to be not...