SHAIK HASSAN Vs. CONTROLLER OF ESTATE DUTY ASST

JUDGEMENT

(1.) A certain Shaik Abdul Kadar, who was a resident of Goa, died on April 2, 1963, and his son, who is the petitioner, produced an account under section 53(3) of the Estate Duty Act, 1953, in which he stated that the value of the estate in respect of which estate duty was payable was Rs. 26,000. In a covering letter with which that account was delivered, he enumerated the gifts which had been made according to him by the deceased, Shaik Abdul Kadar, before the extension of the Indian laws to the Goa territory.

(2.) THE assistant Controller of Estate Duty then made a provisional assessment under section 57. In the course of the order which he made, he stated that the petitioner had admitted that the value of the estate of the deceased, in respect of which eastate duty was payable, was Rs. 14,42,509 and that, therefore, the tax which could be provisionally determined as payable by the petitioner was Rs. 1,83,196.83.

(3.) WE have seen the account delivered by the petitioner, and, according to that account, the value of the property which according to the petitioner bears estate duty was only Rs. 26,000. So, according to that account, no estate duty was at all payable.