- Court
- High Court of Judicature at Allahabad
- Decided
- 15 October 2023
- Case no.
- WTAX 1184/2023
Judgment
Chief Justice's Court Case :- WRIT TAX No. - 1184 of 2023 Petitioner :- Sweety Srivastava Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Sujeet Kumar,Chhaya Gupta Counsel for Respondent :- A.S.G.I.,C.S.C.,Gaurav Mahajan Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J. Shri Sujeet Kumar, learned counsel for the petitioner, Shri Ankur Agarwal, learned counsel for the State and Shri Gaurav Mahajan, learned counsel for the Revenue. The challenge in this writ petition is to the impugned order dated
23.2.2023 passed by the respondent No. 3 consequent to notice issued to the husband of the petitioner, who died on 27.2.2020. Counsel for the petitioner submits that notice for recovery cannot be issued to a dead person and it ought to have been issued either to the petitioner or other legal heirs. Shri Gaurav Mahajan, learned counsel for the Revenue submits that impugned order can be set aside with the direction to the Revenue to issue fresh notice to the petitioner or other legal heirs, in accordance with law and thereafter proceed to pass fresh order. Submissions made by Shri Mahajan appears to be reasonable. In view of above, the impugned order dated 23.2.2023 is set aside with liberty to the Revenue to issue fresh notice either to the petitioner or other legal heirs and thereafter pass fresh orders, if there is no other legal impediment. With the aforesaid observation, the writ petition stands allowed. Order Date :- 16.10.2023 Ravi Prakash (Ashutosh Srivastava, J.) (Pritinker Diwaker, CJ) High Court of Judicature at Allahabad
Source: High Court of Judicature at Allahabad, through the eCourts High Court services, via the Indian High Court Judgments open dataset by Dattam Labs (CC BY 4.0). Text was extracted from the official PDF and may contain conversion errors. Check the official PDF before relying on it.