MALIK MUHAMMAD QAYYUM, J. - This is a petition under Article 1999 of Constitution of Islamic Republic of Pakistan, 1973 in which validity of notices issued by the respondent under Sections 56, 58 and 61 of the Income Tax Ordinance, 1979, has been challenged.
2. Learned counsel for the petitioner has contended that the aforesaid notices have been issued in the name of Saeed Ahmad Butt who died on 15th of June, 1993 and, as such, the notices issued in his name are without lawful authority.
3. Mr. M. Ilyas Khan, Advocate, learned counsel for the respondent has, however, stated that subsequently notices have been issued in the names of legal heirs of the deceased, copies of which have been filed.
4. There is considerable merit in the contention raised by the learned counsel for the petitioner, It is axiomatic that no proceeding under any law could be taken against a dead person. The fact that Saeed Ahmad Butt had died, was within the knowledge of the respondents who instead of issuing notices in the names of his legal representatives, issued notice to Saeed Ahmad Butt through his legal representatives. Neither the names nor the addresses of the legal representatives had been mentioned, It was the duty of the respondents to find out the names of the legal representatives of the deceased and issue notices to them. Saeed Ahmad Butt had died on 15.6.1993 and there was no occasion for the respondents to have issued notice in his name in the year 2001. In the case of Sahasrangshu Kanta Acharya v. Collector of Malda and others ((1963) 47 ITR 754) it was held that the assessm ent cannot be made against a person without naming him but describing him as successor-in-interest of a dead person.
In view of what has been stated above, this petition is allowed and the impugned notices are declared to be without lawful authority and of no legal effect. There shall no order as to costs.