Penalty on legal heir without impleading as legal heir not sustainable

Penalty imposed on legal heir without imp leading as legal heir of the deceased not sustainable

In the case before us, the legal heir was never imp leaded or brought on record. The show cause notice for penalty was not issued, as legal heir of the deceased, and therefore, it cannot be said that non-mentioning of the name of the legal heir and writing  of name of the deceased at the top of the penalty order is merely a clerical error. In our considered view, where legal heirs of the deceased was brought on rec

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