What did the High Court hold?

The tribunal held that since the legal representatives were not brought on record, the appeal could not survive for consideration. Consequently, the appeal was dismissed.

The legal representatives of the deceased respondent no.1 (owner of the vehicle) were not brought on record. This prevented the court from considering the fastening of liability.

What were the issues?

Whether the appeal can proceed when the legal representatives of a deceased respondent are not brought on record. The court's ability to fasten liability in such a scenario.

CIT vs M/S Mircroland Ltd | Karnataka High Court 2013

1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE

DATED THIS THE 10th DAY OF JANUARY 2013

:PRESENT: THE HON’BLE MR.JUSTICE N.K.PATIL

AND

THE HON’BLE MRS.JUSTICE B.S.INDRAKALA

M.F.A. No.30 of 2007(MV) BETWEEN:

SRI N RAGHU S/O. SRI NAGARAJ AGED ABOUT 30 YEARS SINCE DEAD BY HIS LEGAL REPRESENTATIVES

SMT VIJAYA, W/O. LATE SRI N RAGHU AGED ABOUT 28 YEARS 2.KUM SATHYA D/O. LATE N RAGHU AGED ABOUT 11 YEARS 3.KUMARI VINITHA D/O.LATE SRI N RAGHU AGED ABOUT 8 YEARS 4.MASTER SATHEESHA S/O. LATE SRI N RAGHU AGED ABOUT 6 YEARS

APPELLANTS 2 TO 4, BEING MINORS ARE REPRESENTED BY SMT VIJAYA, THEIR MOTHER/NATURAL/ GUARDIAN,ALL ARE R/AT NO.24, 6TH CROSS, CHELUVADIPALYA, ROYAN CIRCLE ROAD,B'LORE ... APPELLANTS (BY SRI. H N NANJUNDAIAH, ADVOCATE)

2 AND: 1.MARUTHI K HONMANI A/P IDALHONDA KHANPUR TALUK BELGAUM DIST

2.THE NEW INDIA ASSURANCE COMPANY LIMITED REGIONAL OFFICE MISSION ROAD INCOME TAX OFFICE BUILDING NEAR SIDDAIAH CIRCLE BANGALORE - 560027. ... RESPONDENTS

(BY SRI. A K BHAT ADVOCATE FOR R2, VIDE ORDER DATED 23.11.2012 APPEAL AGAINST R-1 STANDS DISMISSED.) ---- THIS MFA IS FILED U/S 173(1) OF MV ACT AGAINST THE JUDGMENT AND AWARD DATED: 9.6.2006 PASSED IN MVC NO. 3298/96 ON THE FILE OF THE XI ADDL. JUDGE, COURT OF SMALL CAUSES, MEMBER, MACT, METROPOLITIAN AREA, BANGALORE, (SCCH.NO.12), DISMISSING THE CLAIM PETITION FOR COMPENSATION.

THIS M.F.A. COMING ON FOR ADMISSION THIS DAY, N.K. PATIL J, DELIVERED THE FOLLOWING:

:J U D G M E N T: In view of not taking steps to bring the legal representatives of deceased respondent no.1 – owner of the vehicle, question of fastening the liability does not

3 arise. Hence, the appeal does not survive for consideration and is accordingly dismissed.

Sd/- JUDGE

Sd/-

JUDGE

THE COMMISSIONER OF INCOME TAX vs. M/S MIRCROLAND LTD

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