PUGALAGIRI V Vs. CONTROLLER OF ESTATE DUTY ASST

JUDGEMENT

(1.) THIS writ petition has been filed under Article 226 of the Constitution of India for the issue of a writ of prohibition or any other appropriate writ or order prohibiting the respondent, the Assistant Controller of Estate Duty, Madurai-2, from taking any proceedings in pursuance of his notice No. G.I.R.V. 386/MDU dated February 18, 1977.

(2.) THE petitioner, V. Pugalagiri, is the son of Dr. P. Vadamalayan, who died on March 26, 1972. THE total value of the estate of Dr. Vadamalayan was assessed at Rs. 9,01,292 and the estate duty of Rs. 1,92,388 was levied, and the assessment was completed on February 26, 1974. In the present writ petition we are concerned with the value of the nursing home building bearing door No. 9A, Vallabhai Road, Chokkikulam, Madurai, including the surrounding vacant site. In regard to the value of the property what the respondent stated originally in his assessment order was as follows :

(3.) THE learned judges, held in that case that the Tribunal was justified in ignoring the value of the land surrounding the buildings in valuing the properties Nos. 1 and 2 in that case.