Stamp Duty -- Recovery from Legal Representatives -- Personal Assets of Legal Heirs Cannot Be Attached for Stamp Duty Dues of Deceased Beyond Extent of Inherited Property
Liability of legal representatives of a deceased stamp duty defaulter under Section 181 of the U.P. Revenue Code, 2006, is limited strictly to the extent of property of the deceased that has come into their hands. Recovery proceedings may continue against legal heirs as if they were the defaulter, but the proviso to Section 181(1) operates as a mandatory ceiling on such liability. A subsequent civil court declaration of nullity of the instrument is irrelevant to determination of liability under the Stamp Act, as Section 2(14) covers documents where a right or liability "purports to be created."
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