CONTROLLER OF ESTATE DUTY Vs. M RAJENDRAN

JUDGEMENT

(1.) IN pursuance of the directions of this Court, the Tribunal referred the following questions of law under section 64(3) of the Estate Duty Act, 1953, ('the Act'), for our consideration :

(2.) WHETHER, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in holding that there is no case for rectification under section 61 of the Estate Duty Act ?

(3.) FOLLOWING the above three decisions, we are of the opinion that after the order of rectification by the Assistant Controller what remains is the original order as rectified and when the accountable person preferred an appeal, it has to be construed that the accountable person filed an appeal against the original order as rectified by the Assistant Controller under section 61 and it cannot be said that the accountable person has filed an appeal against an order based on section 1. Since the accountable person has filed an appeal against the order as rectified, the Tribunal was justified in holding that the appeal filed against the original order as rectified is maintainable.