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MUNUSAMY NAGABUSHANAM (DECEASED) vs. THE DEPUTY COMMERCIAL TAX OFFICER
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

L.dinesh

Res. Counsel

T.n.c.kaushik

Petitioner / Applicant	MUNUSAMY NAGABUSHANAM (DECEASED)
Respondent	THE DEPUTY COMMERCIAL TAX OFFICER
Court	Madras High Court
State	Tamilnadu
Date	Jun 13, 2024
Order No.	W. P. Nos. 14718 & 14723 of 2024 And W. M. P. Nos. 15957 & 15958 of 2024
Citation	2024(6) TAXREPLY 9966
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ORDER
COMMON ORDER In these two writ petitions, assessment orders pertaining to distinct assessment periods are assailed on the ground that such orders were issued to a dead person. The petitioner is one of the sons of the late Mr.Munusamy Nagabushanam. By further submitting that the petitioner's father died on 08.05.2021, whereas the show cause notice and assessment orders are subsequent thereto, the present writ petitions were filed. 2. Learned counsel for the petitioner invited my attention to both the death certificate and the legal heirship certificate and pointed out that these proceedings are unsustainable since the impugned orders are against a dead person. 3. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the respondent. 4. The petitioner has placed on record the death certificate. Such certificate indicates the date of death as 08.05.2021. All the relevant communications, including the impugned assessment orders, are subsequent th....