PADAMPAT SINGHANIA Vs. CONTROLLER OF ESTATE DUTY ASST

JUDGEMENT

(1.) THIS petition is directed against an assessment order dated June 27, 1972, and a notice of demand dated June 29, 1972, under the Estate Duty Act.

(2.) SRI Shyam Hari Singhania died on 3rd December, 1960, leaving behind his widow, who is petitioner No, 3, and his mother, the petitioner No. 2, as his heirs. He also left behind him his father, who is petitioner No. 1 before us. The return of estate duty was filed on 1st August, 1961. The Deputy Controller issued notice under Section 58(2) of the Estate Duty Act on 4th October, 1961, for furnishing information mentioned in it. Notices were also issued on 22nd July, 1963, and 15th July, 1967. In relation to the notice issued in 1967 the accountable person filed an objection that it is beyond time in view of Section 73 of the Estate Duty Act. The objection was overruled and the Assistant Controller of Estate Duty passed an assessment order on 27th June, 1972. He held that the estate duty payable by the accountable person was Rs. 7,05,985.92. In the assessment order three persons were shown as accountable persons. At serial No. 3 was mentioned the father of the deceased in his capacity as karta of the Hindu undivided family.

(3.) THE writ petition is accordingly dismissed with costs without going into the merits raised therein.