2025:HHC:33769 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 1528 of 2023 Date of decision: 26.9 . 2025 Munish Sood. ...Petitioner. Versus Assistant Commissioner of State Taxes and Excise & Another. …Respondents. Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge. Hon’ble Mr. Justice Sushil Kukreja, Judge. Whether approved for reporting?1 For the Petitioner. Mr.Vishal Mohan, Senior Advocate, alongwith Mr.Aditya Sood and Mr.Praveen Sharma, Advocates. For the Respondents: Mr.Anup Rattan, Advocate General, with Mr.Sushant Kaprate, Additional Advocate General. Vivek Singh Thakur, Judge (Oral) The instant petition has been filed for grant of the following relief: a) A writ of Certiorari may kindly be issued quashing the orders passed by the learned Respondent No. 1, whereby demand of Rs.9,55,874 stands created against the deceased person. 1Whether the reporters of the local papers may be allowed to see the Judgment? Yes 2 2025:HHC:33769 CWP No. 1528 of 2023 2. In view of nature of the dispute and the order proposed to be passed hereinafter, matter does not require adjudication on merits, because, undisputedly, the impugned order dated 12.3.2021 digitally signed on 12.3.2021 (Annexure P-6) has been passed against a dead person i.e Ravinder Kumar Sood, who was the sole proprietor of M/s Durga and Company but had died prior to the issuance of notice dated 28.1.2021. 3. Accordingly, impugned order dated 12.3.2021 Annexure P- 6) is set aside, leaving all questions of law and facts open, and the proceedings are remanded back to the Assessing Officer to proceed further and pass an order in accordance with law. Petition is disposed of so also the pending application, if any, in aforesaid terms. (Vivek Singh Thakur), Judge. (Sushil Kukreja), Judge. 26th September, 2025 (Keshav)