Uttarakhand High CourtUnknown vs In on 14 March, 2013Author:Alok SinghBench:Alok SinghCLMA Stay Application No. 2035 of 2013
In
CEXA No. 01 of 2013
Hon'ble Barin Ghosh, C.J.Hon'ble Alok Singh, J.Mr. Surendra Kumar Posti, Advocate for the
appellant.Ms. Sonam Nagrath, Advocate for the
respondent.In the instant case, it appears to be the
contention of the appellant that the assessment order
is against a dead person. Learned counsel appearing
on behalf of the respondent submitted that she needs
some time to take instructions.We personally feel, as it appears to us, that
an assessment order passed against a dead person is
not enforceable in law. We would, accordingly,
request the respondent to consider, whether he
would agree for recalling the assessment order and
taking fresh steps to assess the liability of the
deceased, after making the heirs of the deceased
parties to the assessment proceedings.List three weeks hence.Since the assessment order is against
somebody else and the recovery is being made
against somebody else, we stay the order of
recovery.Let a copy of this order be handed over to the
learned counsel for the respondent.(Alok Singh, J.)    (Barin Ghosh, C.J.)
                      14.03.2013
Rathour