HOMELY INDUSTRIES vs THE SALES TAX OFFICER, SECTOR V, KANPUR

The Supreme Court held that under Section 7C(3) of the U.P. Sales Tax Act, it is not necessary to serve a notice on the legal representatives of a deceased assessee if a notice was already served on the deceased during their lifetime. The Court ruled that the assessment orders against the deceased were valid, as the legal representatives were aware of the proceedings and had sought adjournments. Consequently, the recovery proceedings initiated under Section 8 of the Act were upheld as legal and valid.