( 1 ) ONE K. Neejakanta Iyer of Bangalore who was carrying on business under the name and style of Rajkamal enterprises at No. 8/2, II Cross, gandhinagar, Bangalore-9 was a registered dealer under the Karnataka sales Tax Act, 1957 (Kar. Act 25 of 1957) (hereinafter referred to as the act) and the Central Sales Tax Act of 1956 (Act No. 74 of 1956) hereinafter referred to as the CST Act ). He died on 7. 2. 1975 leaving behind him his mother Lakshmi Ammal, petitioner No. 1, his wife Vijayalakshmi petitioner No. 2 and his daughter laksmi, petitioner No. 3 as his legal representatives.

( 2 ) WHEN Neelakanta Iyer was alive, he had been assessed to sales tax under the Act for the years 1965-66 to 1971-72 and for the years 1965-66 to 1967-68 under the CST Act and had been issued with demand notices for payment of taxes determined for the said years. On the non-payment of taxes, interests and penalties had been imposed and. coercive proceedings had been instituted against neelakanta Iyer. On the date of his death, neelakanta Iyer was due in a sum of rs. 85,074-00 as arrears of taxes and penalties to the State.

( 3 ) ON 6. 10. 1977 the Commercial tax Officer, XIV Circle,