Tag Archives: dead person

Assessment of dead person cannot continue against legal representatives in the absence of machinery provisions

By | October 23, 2015

Applicable Sections ;– Section 11A, read with sections 4, 11 and 33A of the Central Excise Act, 1944, sections 73 and 87 of the Finance Act, 1994 and sections 28 and 142 of the Customs Act, 1962 Issue : On death of sole proprietor, department issued notice alleging clandestine removal to sole proprietor’s wife/daughters .… Read More »