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Hi, my father expired 3 months back. I am his only son, unmarried, living with my mother. 2 days back, I received a notice of demand to pay the tax arrears for 2 of our flats from the tax department mentioning my name and my mother’s name as assesses. Till last year, the assesse was my father. How can the assessment be sent in our name? Do I have to pay the arrear money?

According to The Wealth-Tax Act, 1957, Section 19 (2) when a person dies without having furnished a return under the provisions of section 14 or after having furnished a return which the assessing officer has reason to believe to be incorrect or incomplete, the assessing officer may make an assessment of the net wealth of such a person and determine the wealth-tax payable by the person on the basis of such assessment, and for this purpose, by the issue of the appropriate notice which would have had to be served upon the deceased person if he had survived, may require from the executor, administrator or other legal representative of the deceased person any accounts, documents or other evidence which might have been required from the deceased person under the provisions of section 16.

Since you don’t have any siblings, you and your mother will be the legal representatives of all your father’s properties right now. The tax department has all the rights to send the notice of demand in your name

.According to section 19 (1) when a person dies, his executor, administrator or other legal representative shall be liable to pay out of the estate of the deceased person, to the extent to which the estate is capable of meeting the charge, the wealth-tax assessed as payable by such person, or any sum, which would have been payable by him under this Act if he had not died.As you and your mother are legal representative of all the properties, both of you are liable to pay the tax arrears and to pay the subsequent tax amount regularly. If the amount is not paid within the time limit (30 days) at the place and to the person mentioned in the said notice, the assesses i.e. you and your mother shall be deemed to be in default.

VADAPALANI TIMESPage 8 February 7 - 13, 2010Regd. with RNI under Regn.No.TNBIL/2002/10963 R.Dis.No.349/09

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