Judgment

HIDAYATULLAH, J. : Whether the legal representative of a deceased person, who is assessed in respect of the total income of the latter person, as if he were the assessee, can be ordered to pay a penalty under S. 46 (1) of the Indian Income-tax Act is the short question that arises in this appeal.

2. One Ebenezer died intestate on November 22, 1945, during his year of account which ended on March 31, 1946. He left behind him the respondent, E. Alfred, his son, and eight daughters. For the assessment year, 1946-47, the respondent was assessed under S. 248(2) of the Income-tax Act, after a notice was issued to him under S, 22(2), ibid. The assessment was completed on March 26, 1951, and a notice of demand was issued under S. 29 of the Act. The respondent appealed against the order of assessment to the Appellate Assistant Commissioner, but during the pendency of the appeal, a penalty of Rs. 250 was imposed upon him under S. 46(1) of the Act by the Income-tax Officer, as he had defaulted in payment of tax on the due date. After the appeal was disposed of with very minor modifications, a notice of demand was again issued to him to pay the tax on or before December 15, 1951. On his