M.Prabu v. The Assistant Commissioner (St)
Case brief
What is this about?
Order against dead person held non-est in law; certiorari under Article 226 of the Constitution of India; posthumous show cause notice dated 23.11.2024 and assessment order dated 08.02.2025 (Reference No. 33CULPM9920J1Z6/2020-21) issued against deceased proprietor G.Mayandi of M/s.Neevi Enterprises (died 26.09.2023); legal heir M.Prabu to file reply within six weeks; remand to Assistant Commissioner (ST) Pudukottai -1 Assessment Circle for fresh consideration with 14 days clear notice and personal hearing; Madras High Court, Madurai Bench; writ petition disposed of without costs; connected miscellaneous petitions closed.
What did the court decide?
Impugned order dated 08.02.2025 set aside and matter remanded to the respondent for fresh consideration; petitioner, as legal heir of the deceased, to file reply/objection along with required documents to the show cause notice dated 23.11.2024 within six weeks; respondent to consider the reply, issue a 14 days clear notice fixing the date of personal hearing, and pass appropriate orders on merits and in accordance with law after hearing the petitioner, as expeditiously as possible; writ petition disposed of with the above directions, without costs; connected miscellaneous petitions closed.