The main legal point established in the judgment is that recovery proceedings cannot be initiated against the legal representatives without proper notices of demands, as required by the Karnataka Sales Tax Act.

( 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, Bangalore respondent (hereinafter referred to as the cto) issued notice No. T. 21/77-78 dt 6. 10. 1977 (Ex.-A) invoking S. 16 of the Act to the 1st petitioner calling upon her to pay a sum of Rs. 85,074-00 as arrears of tax and penalty due within 7 days thereof. On 2. 1. 1978 the cto by six separate but identical notices called upon M/s (1) South india Wire Products (2) Intact Manu facturing Coy. , (3) Control Equipments, (4) control Oxygen Agency, (?) Lectromeotic (P) Ltd. and mohamed Laboratories (Exs. C to G) under Section 14 of the Act to pay the amounts that they held or payable to the deceased assessee and forwarded copies of the same to the power that torney holder of the petitioners. On 2. 3. 1978 the petitioners have filed this writ petition under article 226 of the constitution challenging the notices dated 6. 10 1977 and 2. 1. 1978 (Exhibits A, C to G) on diverse grounds.

( 4 ) THE petitioners have alleged that on the death of Neelakanta Iyer, they have not been issued with fresh and necessary demand notices under the act and, therefore, it was not open to the CTO to initiate recovery proceedings against them.

( 5 ) IN his return, the respondent without denying the factual assertion of the petitioners that they had not been issued with demand notices, has sought to justify the notice dated 6. 10. 1977 as a demand notice and the other notices issued to the garnishees.

( 6 ) SRI K. Srinivasan, learned counsel for the petitioners, has contended that it was not open to the cto to initiate recovery proceedings against his clients without issuing notices of demands under the Act.

( 7 ) SRI L. M. Pandurangaswamy, learned High Court Government Pleader, appearing for the respondent, in justifying the impugned notices, has urged that no notices of demands were required to be issued before initiating recovery proceedings.

( 8 ) THE original assessee was Neelakanta Iyer, the assessment proceedings having been concenlated against him, had defaulted in payment of taxes and penalties imposed against him and he was due in a sum of Rs. 85,074/- as on 7. 2. 1975 on which day he died leaving behind the petitioners as his legal representatives and thereafter they have not been issued with notices of demands under the Act, are not in dispute.

( 9 ) THE Act broadly follows the pattern of other taxation Acts notably the indian Income Tax Act, 1961, that re-placed the earlier 1922 Art in the matter of assessments, recoveries of taxes and penalties from the assessees.

( 10 ) THE Act provides for filing of returns and recovery of amounts assessed against a person. Chapter-V of the Act deals with returns, assesssment, payment, recovery, composition andl collection of taxes. Section 12 provides for filing of returns and assessments. On a return filed by the assessees