Notice Issued Against Dead Person Is Invalid; Participation Of Legal Heirs In Proceedings Doesn't Make It Legal: Kerala High Court
2 weeks, 4 days ago

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

Live Law  

The Kerala High Court stated that notice issued against a dead person is invalid and participation of legal heirs of deceased in the proceedings won't make it legal. The bench stated that the “the notices issued under Sections 148A and 148 of the Act in the name of a dead person are invalid and 'non-est' in the eye of law. The bench disagreed with the view of the 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. “the initiation of proceedings against a dead person under Sections 148A and 148 of the Income Tax Act are illegal and 'non-est'.” added the bench.

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History of this topic

Probate Not Necessary For Wills Executed By Indian Christians And Muhammadans After State Amendment To Indian Succession Act: Kerala HC
1 day, 18 hours ago

Probate Not Necessary For Wills Executed By Indian Christians And Muhammadans After State Amendment To Indian Succession Act: Kerala HC

Live Law  

The Kerala High Court on Monday reiterated that in light of the State amendment made to Section 213 of the Indian Succession Act, a person nominated as an executor can establish their right over wills made by Muhammadans or Indian Christians without obtaining a probate. However, the State amendment to the Act which came into force in 1997 inserted that …

Notice Issued Against Dead Person Is Invalid; Participation Of Legal Heirs In Proceedings Doesn't Make It Legal: Kerala High Court
2 weeks, 4 days ago

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

Live Law  

The Kerala High Court stated that notice issued against a dead person is invalid and participation of legal heirs of deceased in the proceedings won't make it legal. The bench stated that the “the notices issued under Sections 148A and 148 of the Act in the name of a dead person are invalid and 'non-est' in the eye of law. …

Revisional Jurisdiction Available , Writ Not Maintainable Against First Appellate Authority Order : Kerala High Court
5 months ago

Revisional Jurisdiction Available , Writ Not Maintainable Against First Appellate Authority Order : Kerala High Court

Live Law  

The Kerala High Court has held that the writ petition is not maintainable against the first appellate authority's order under the Kerala Building Tax Act.The bench of Justice A. K. Jayasankaran Nambiar and Justice Syam Kumar V.M. The Kerala High Court has held that the writ petition is not maintainable against the first appellate authority's order under the Kerala Building …

S.263 Indian Succession Act | Beneficiary Of Will Bound To Prove Contention Of Improper Service Of Notice Of Probate Proceedings: Karnataka High Court
1 year, 3 months ago

S.263 Indian Succession Act | Beneficiary Of Will Bound To Prove Contention Of Improper Service Of Notice Of Probate Proceedings: Karnataka High Court

Live Law  

The Karnataka High Court has ruled that the burden is on the beneficiary of the will to substantiate the contention of no proper service of notice of probate proceedings on the persons who should have been apprised. “The burden is on the respondents to substantiate the contention of proper service, since the person who asserts the same has to be …

Bombay High Court Declares Notices And Proceedings Under Income Tax Act For Deceased Assessee As Null And Void
1 year, 5 months ago

Bombay High Court Declares Notices And Proceedings Under Income Tax Act For Deceased Assessee As Null And Void

Live Law  

While emphasizing that if the concerned officers followed the settled law and refrained from issuing null and void notices, it would be beneficial not only for the citizens but also for the already overburdened courts in the country, the Bombay High Court ruled that all notices and consequential proceedings under the Income Tax Act in the name of a deceased …

[Kerala Land Reforms Act] Mutation In Favour Of Third Party Has No Bearing On Proceedings Against Predecessor-In-Interest Over Excess Land: High Court
1 year, 9 months ago

[Kerala Land Reforms Act] Mutation In Favour Of Third Party Has No Bearing On Proceedings Against Predecessor-In-Interest Over Excess Land: High Court

Live Law  

The Kerala High Court recently directed the mutation of land covered by two sale deeds in favour of the person who purchased the land, notwithstanding the fact that the predecessor-in-interest was allegedly holding the land in excess of the ceiling limit under Kerala Land Reforms Act. The Single Judge Bench of Justice Gopinath P. observed, "Even in respect of cases …

Kerala High Court Notifies Uniform Procedure For Impleading Legal Heirs Of Deceased Parties
1 year, 11 months ago

Kerala High Court Notifies Uniform Procedure For Impleading Legal Heirs Of Deceased Parties

Live Law  

The Kerala High Court in an Official Memorandum dated 24 January 2023 has directed for the implementation of a uniform procedure to be followed while impleading the legal heirs of deceased parties. The OM issued by Registrar General reads that Chief Justice has ordered for the implementation of the Division Bench order in State of Kerala v. Govindan, in which …

[Section 85(3) CrPC] Legal Heirs Of Accused Can Approach Court For Release Of Attached Property After Expiry Of Statutory Period: Kerala HC
2 years, 1 month ago

[Section 85(3) CrPC] Legal Heirs Of Accused Can Approach Court For Release Of Attached Property After Expiry Of Statutory Period: Kerala HC

Live Law  

Reiterating that there is no absolute prohibition in entertaining an application under Section 85 CrPC at the instance of an accused even after the expiry of statutory period, the Kerala High Court recently said that nothing will preclude the legal heir of the accused from submitting an application in this regard when the accused is no more.Justice Ziyad Rahman A. …

Reassessment Notice Issued Against A Dead Person Would Be Invalid: Bombay High Court
2 years, 3 months ago

Reassessment Notice Issued Against A Dead Person Would Be Invalid: Bombay High Court

Live Law  

The Bombay High Court has held that a reassessment notice against a dead person would be invalid unless the legal representatives submit to the jurisdiction of the Assessing Officer without raising any objection.The division bench of Justice Dhiraj Singh Thakur and Justice Valmiki Sa Menezes has observed that where the legal representatives do not waive their right to a notice …

Tamil Nadu rolls out fresh guidelines for issuing legal heir certificates
2 years, 3 months ago

Tamil Nadu rolls out fresh guidelines for issuing legal heir certificates

The Hindu  

September 30, 2022 10:34 pm | Updated 10:34 pm IST - CHENNAI The Tamil Nadu government has issued fresh guidelines for issuing the legal heir certificate, which will henceforth be in a common format applicable to everyone without any difference on the basis of religion or gender. The applicant can apply online to the Tahsildar in whose jurisdiction the deceased …

Production Of Succession Certificate Mandatory When Decree Holder Dies Only If Decree Amount Comes Under 'Debts' Or 'Securities': Kerala High Court
2 years, 5 months ago

Production Of Succession Certificate Mandatory When Decree Holder Dies Only If Decree Amount Comes Under 'Debts' Or 'Securities': Kerala High Court

Live Law  

The Kerala High Court on Friday held that the production of succession certificate is mandatory as per Section 214 of the Succession Act when the decree holder dies in cases where the decree amount comes under the category 'debts' or 'securities'.Justice A Badharudeen further added that when the decree holder dies after the deposit has been made, an exemption is …

Assessee's Recourse To Constitutional Provisions Not A 'Proceeding Under Income Tax Act' : Kerala High Court
2 years, 9 months ago

Assessee's Recourse To Constitutional Provisions Not A 'Proceeding Under Income Tax Act' : Kerala High Court

Live Law  

The Kerala High Court on Thursday ruled that a Special Leave Petition filed by an assessee under Article 136 of the Constitution of India cannot be regarded as a proceeding under the Income Tax Act. Ravindranatha Menon and Standing Counsel Jose Joseph for Income Tax Department appearing for the respondents denied these allegations and added that the assessment proceedings had …

Kerala High Court Seeks State's Response On Plea For Compensating Families Of Those Who Died Of Covid-19 Abroad
3 years, 1 month ago

Kerala High Court Seeks State's Response On Plea For Compensating Families Of Those Who Died Of Covid-19 Abroad

Live Law  

The Kerala High Court on Wednesday sought the State's response to a plea seeking a declaration that the family members of a non-resident of the State, who died abroad due to COVID-19, are entitled to ex-gratia relief of Rs. The petition was filed by an NGO through its President Advocate Jose Abraham contending that applications for ex-gratia relief by family …

FIR Not Necessary For Issuance Of Heirship Certificate If Person Missing More Than 7 Years: Kerala High Court
3 years, 5 months ago

FIR Not Necessary For Issuance Of Heirship Certificate If Person Missing More Than 7 Years: Kerala High Court

Live Law  

The Kerala High Court recently ruled that the competent authorities cannot insist on the production of the First Information Report for grant of an heirship certificate if one of the parties has been missing for more than seven years. The question before the Court was whether the competent authority for grant of heirship certificate sought by the petitioner is justified …

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