KALYANI SUNDARAM Vs. CONTROLLER OF ESTATE DUTY ASST

JUDGEMENT

(1.) THESE are two writ petitions with a common prayer for the issue of a writ of certiorari or any other appropriate writ to quash the order of the Asst. Controller, the first respondent, dated January 25, 1975, refusing to revise the order, dated January 27, 1970, and also to direct the Asst. Controller by a mandamus to finally communicate to the WTO concerned that there would be nil assessment as for as the petitioner's share in the "controlled company" is concerned and give such other directions or orders as may be fit and proper. There was an estate duty assessment consequent on the death of Sri Anantharamakrishnan, a well -known industrialist of this part of the country. He died intestate in Madras on April 18, 1964, leaving behind him his widow by name Valli, his two sons by name Sivasailam and Krishnamoorthy and two daughters, Kalyani and Seetha. The present writ petitions have been filed by the husband and power -of -attorney agent of Kalyani, the first daughter. It is common ground that she became entitled on the death of Anantharamakrishnan to a fifth share in his estate under the provisions of the Hindu Succesion Act.

(2.) M /s. Amalgamations Private Ltd., is a company which holds shares in most of the companies of this group, such as Simpson and Co. Ltd. By a letter dated April 27, 1965, M/s. Amalgamations Private Ltd., informed the assessing authority that the deceased had transferred property in the form of shares in M/s. Simpson and Co. Ltd., to it and that the deceased had controlling interest in the said company at the time of his death. On the basis of this information, the assessing authority wrote to M/s. Amalgamations Private Ltd., on September 13, 1965, as follows :

(3.) EVEN on the basis that r. 15 was valid, further submissions were made. The Assistant Controller pointed out in dealing with these objections in his order as follows :