Kerala HC: Notice Issued Against Dead Person Is Invalid; Participation Of Legal Heirs In Proceedings Doesn't Make It Legal

 Upon hearing the rival submissions of the parties, we are of the view that the Appeal must succeed. The precedents referred above would make it amply clear that the notices issued under Sections 148A(b) and 148 of the Act in the name of a dead person are invalid and 'non-est' in the eye of law. It is a nullity and not a mere irregularity which could be cured. It is true that, on the receipt of the above said notices, the legal heirs of the deceased Naringaparambail Bhaskaran/appellants herein appeared before the assessing authority. However, that by itself would not change the situation. We are of the opinion that the consent of the parties cannot confer jurisdiction to the assessing authority for initiation of an action which is otherwise illegal and 'non-est'.{Para 20}

21. In the light of the above discussions, we cannot agree with the view taken by the learned Single Judge that the legal heirs of the deceased assessee are estopped from taking a different stand in the writ petition, since they have appeared before the assessing authority and participated in the proceedings. Therefore, we are of the view that the initiation of proceedings against a dead person under Sections 148A(b) and 148 of the Income Tax Act are illegal and 'non-est'.

 IN THE HIGH COURT OF KERALA AT ERNAKULAM

WA No. 2093 of 2023

Decided On: 29.11.2024

N. Binoj and Ors. Vs. Income Tax officer, Ward-2, Tirur and Ors.

Hon'ble Judges/Coram:

Dr. A.K. Jayasankaran Nambiar and K.V. Jayakumar, JJ.

Author: K.V. Jayakumar, J.

Citation: MANU/KE/4803/2024.

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What is Legal Status of Dead Man?

 

According to Salmond,“Dead man are no longer persons in the eye of the lan . They have laid down their legal personality with their lives, and are now as destitute of rights as of liabilities. They have no rights because they have no interests. They do not even remain the owner of their property until their successors enter upon their inheritance."

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Whether decree in favour of dead person is nullity?

So far as the general principles regarding the order passed against a dead person being void is concerned, the same is founded on the principle of natural justice, wherein, no person can be condemned unheard, however, as to whether the order passed in favour of a dead person would be void has been dealt with by this Court in Prahlad Singh v. The President District Consumer Disputes Redressal Forum & Ors. : S.B. Civil Writ Petition No. 1103/2005 decided on 25/4/2005, wherein, it was laid down as under:

"10. Secondly, the order in favour of a dead person cannot be said to be nullity and, therefore also I do not find any merit in submission of the learned counsel for the petitioner that the order of the State Government is nullity. It may be true that the order against a dead person may be nullity, but same principle is not applicable when the order is in favour of a dead person."

IN THE HIGH COURT OF RAJASTHAN (JODHPUR BENCH)

S.B. Civil Writ Petition No. 2756/2000

Decided On: 04.05.2017

Khairati Lal Vs.  State of Rajasthan and Ors.

Hon'ble Judges/Coram:

Arun Bhansali, J.

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