IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL

THE HON’BLE CHIEF JUSTICE MR. G. NARENDAR

AND

THE HON’BLE JUSTICE MR. ALOK MAHRA

Writ Petition (M/B) No. 613 of 2025

07^th August, 2025

Mukesh Rana ………..Petitioner

Versus

Office of Deputy Commissioner and Others

...…….Respondents

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Presence:-

Mr. Sagar Kothari, learned counsel for the petitioner.

Ms. Puja Banga, learned Brief Holder for the State through Video

Conferencing.

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JUDGMENT : (per Mr. G. Narendar C. J.

Heard learned counsel for the petitioner

and learned State counsel.

2. The brief facts, necessary for the disposal of the present writ petition, are that the father of the petitioner was a registered dealer / assessee and was engaged in business; that, a show cause notice was issued to the petitioner’s father; however, before a final order could be passed pursuant to the said notice, the petitioner’s father passed away. A copy of the Death Certificate has

been placed on record as Annexure-3.

3. Learned Standing Counsel does not dispute the authenticity of the Death Certificate. In view of the same, this Court is of the considered opinion that the impugned assessment proceedings are vitiated, having been initiated or concluded against a dead person.

4. In that view of the matter, the writ petition is partly allowed. The impugned assessment order is hereby set aside. However, liberty is reserved to the respondents to recommence the assessment proceedings from the stage of reply to the show cause notice.

5. The writ petition stands ordered accordingly.

6. There shall be no order as to cost.

(G. NARENDAR, C. J.)

(ALOK MAHRA, J.)

Dated: 07.08.2025 Mamta