Legal Reference Library

Commissioner of Service Tax, Mumbai-II Versus M/s. Kalpesh Transport Appeal against the assessee who has died / no more - transportation charges - loading and unloading charges - thappi charges - Held that: - the respondent was proprietorship firm under the Proprietor of Shri Arjun Chothani and now he is no more. Respondent being an individual dead person, the Revenue cannot file appeal against a dead person by making him respondent. Rule 22 of Customs Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 referred and held that if respondent dies, the appeal shall abate - merits of the case set aside - appeal disposed off - decided against Revenue.

The Punjab and Haryana High Court has made it clear that a deceased victim’s family cannot strike a compromise with the accused on behalf of the dead. “Legal heirs of the deceased have entered into a compromise with the accused. It is inexplicable how they can be allowed to do so on behalf of a dead person. Possibility that they have acted under pressure or for some consideration cannot be ruled out,” Justice Rajan Gupta has asserted. IN THE HIGH COURT OF PUNJAB & HARYANA AT                                              CHANDIGARH.                                                CRM-M-22257 of 2014                                           ...