RAM PRASAD AGARWAL Vs. CONTROLLER OF ESTATE DUTY

JUDGEMENT

(1.) IN respect of the estate left by Shiv Prasad Agarwal, the petitioner, the accountable person, filed a return. A provisional assessment was first made whereunder duty in a sum of Rs. 26,210 is said to have been held payable. Subsequently, regular assessment was made oil March 31, 1984, whereunder a demand of Rs. 27,910 was raised.

(2.) THE first fact which is not clear from the record placed before us is whether the sum of Rs. 27,910 includes Rs. 26,210 held payable under the provisional assessment order or whether this is over and above the said amount. This aspect may first be looked into and determined by the Estate Duty Officer (the Officer now performing those duties) with notice to the petitioner.

(3.) THE orders in this behalf shall be passed within three months from the date of presentation of a certified copy of this order before him by the petitioner.