BADRI VISHAL TANDON Vs. ASSISTANT CED

JUDGEMENT

(1.) THIS is a writ petition under Article 226 of the Constitution challenging the assessment order dated January 29, 1972, and those given in the appeals by the Zonal Controller of Estate Duty and that of the Income-tax Appellate Tribunal dated March 14, 1972, and September 13, 1972, respectively. The relevant facts are as under :

(2.) LEARNED Advocate-General, appearing for the petitioner, has challenged the excess levy of the estate duty on the ground that the provisions of Section 34(1)(c) of the Estate Duty Act, 1953 (hereinafter referred to as "the Act") providing for aggregation of the shares of lineal descendants with that of the deceased are ultra vires the Constitution as it violates Article 14 of the Constitution of India. To appreciate the contention of the counsel for the petitioner and the scope of Section 34(1)(c) of the Act, we may also consider some of its other provisions which would help us in deciding the controversy.

(3.) SECTION 5 is the charging section providing for the extent of charge under the Act. Sub-section (1) is alone relevant for our purpose. The same reads us under :