J. N. SHARMA vs H.H. VIJAYAKUVERBA MAHARANI OF MORVI AND OTHERS

The Supreme Court held that under Section 18(1) of the Expenditure Tax Act, 1957, the legal representatives of a deceased person are liable to pay expenditure tax assessed on the deceased's estate, even if the deceased died before the Act came into force. The Court clarified that the liability is not restricted to individuals who die after the Act's enforcement, thus overruling the High Court's decision. Consequently, the appeal was allowed, and the High Court's judgment was set aside.