The liability of legal heirs for partnership debts is confined to the extent of inherited assets, necessitating proper assessment by revenue authorities.

JUDGMENT

Petitioner challenges Exts.P2 to P9 notices issued by the revenue recovery authorities claiming arrears of sales tax amount payable by late C.K.Thomas, who was a partner of the firm.

2. Petitioner submitted that Ext.P10 representation to the District Collector inter alia contending that there are other partners in respect of the partnership firm and there are other legal heirs of late C.K.Thomas. Petitioner submits that the petitioner's husband had only a limited liability. However, the entire proceedings are taken against her.

3. Counter affidavit has been filed on behalf of the second respondent stating that the requisition had been received from the Commercial Tax Officer, Anchal and Punalur to recover the amounts due from the petitioner. It is submitted that the original defaulter Sri.C.K.Thomas passed away on 16.9.2013 and therefore, proceedings were taken against the petitioner, who is the wife and legal heir of late C.K.Thomas. It is also mentioned that though there are other legal heirs they were not party to the revenue recovery proceedings. The Revenue Officer states that a certificate had been issued stating that the petitioner alone is the legal heir of late C.K.Thomas.

4. In regard to the liability of the partnership firm, there is no dispute that the liability of the partners is joint and several. It is always open for the revenue authorities to recover the amount from all the partners and their assets. 5. In the case on hand, late C.K.Thomas is admittedly a partner and for recovering the sales tax dues of the firm, demand and attachment notice had been issued against the petitioner herein. The liability of the legal heirs is to the extent of property inherited by them from the deceased. If the petitioner had succeeded to any of the properties of the deceased, necessarily, the said property will become liable for the debt. The same is the situation as far as the other legal heirs are concerned. It is therefore open for the revenue authorities to ascertain the exact particulars of inheritance by the legal heirs and thereafter proceed further in accordance with law.

Having regard to the aforesaid factual situation, this writ petition is disposed of as under:

The District Collector shall consider Ext.P10 and take necessary steps in accordance with law, within a period of two months from the date of receipt of a copy of this judgment.