FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT

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 thereto. Consequently, orders impugned herein cannot be sustained.

5. Therefore, impugned orders dated 19.09.2023 are set aside by leaving it open to the respondent to initiate proceedings against the legal heirs of the late Mr. Munusamy Nagabushanam.

6. W. P. Nos. 14718 and 14723 of 2024 are disposed of on the above terms. No costs. Consequently, W.M.P. Nos. 15957 and 15958 of 2024 are closed.