JUDGMENT

The petitioner is the wife and legal heir of One K.A.Sreenivasan, who was a registered dealer under the provisions of the Kerala Value Added Tax Act, 2003 on the rolls of the 1^st respondent herein. Admittedly, K.A.Sreenivasan having died during November, 2011, the registration certificate was also canceled. Even thereafter, the assessment order at Ext.P1 with respect to the assessment year 2012-13 was passed against the petitioner herein in her capacity as one of the legal heirs of the deceased essentially contending that unaccounted sale to the tune of Rs.9,21,662/- was effected from the registration of the deceased during the year 2012- 13. Output tax liability with respect to the above figure was sought to be demanded along with interest by Ext.P1 order. An appeal was preferred against the assessment order before the first appellate authority contending that, after the death of the original assessee, his son obtained a fresh registration and was continuing the business and the transaction noticed in Ext.P1 was actually effected by the son. The first appellate authority considered the afore submission and issued an order at Ext.P2 finding as under:-

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