Sahaya Kapil Bosco vs. The Deputy State Tax Officer (St)

Held

The Court held that the assessment order dated August 20, 2024, passed against the deceased assessee, M. John Bosco, was unsustainable. The Court reasoned that an order against a dead person is a nullity. Consequently, the impugned order was set aside. The case was remitted back to the respondent for passing fresh orders on merits and in accordance with law. The petitioner was directed to file a reply to the show cause notice within 30 days of receiving a copy of the order. The respondent was directed to pass fresh orders expeditiously, preferably within three months from the date of receipt of a copy of the order. No costs were imposed.

Facts

The petitioner, Sahaya Kapil Bosco, is the legal heir of the deceased assessee, M. John Bosco, who passed away on May 6, 2021. The respondent, The Deputy State Tax Officer, issued an assessment order dated August 20, 2024, for the tax period April 2019 to March 2020. The petitioner, as the son of the deceased, sought an opportunity to reply to the show cause notice that preceded the impugned order. The petitioner stated willingness to cooperate with the respondent. The impugned order was passed against a deceased person, and the petitioner, having an interest in the deceased's business, requested relief.

Key Issues

1. Whether the assessment order passed against a deceased person is legally sustainable? (Question of law). The petitioner argued that the assessment order dated August 20, 2024, was passed against a deceased individual, M. John Bosco, rendering it illegal and without jurisdiction. The petitioner, as the legal heir, sought an opportunity to respond to the show cause notice. The respondent, represented by the Government Advocate, did not present any specific arguments against the petitioner's plea for an opportunity to reply, implicitly accepting the procedural irregularity of passing an order against a deceased person without proper representation or notice to legal heirs.