R D CHAND Vs. CENTRAL GOVERNMENT

JUDGEMENT

(1.) THIS is an application filed under Art. 226 of the Constitution for the issue of a writ of certiorari to quash the order dt. 15th Jan., 1971, and to direct the 1st respondent, the Central Government, to dispose of the petition filed by the petitioner on 16th Jan., 1970, in accordance with law. What happened in the case was that one Prof. Kishenchand died on 13th Jan., 1961. The petitioner is his widow. She is also the administration of his property. The Asstt. CED by his order dt. 30th Dec., 1968, assessed the estate duty leviable at Rs.

(2.) ,64,726.91. The assessment order was served upon the petitioner in January, 1969. The petitioner thereafter applied under S. 52 of the ED Act, 1953, to the Central Government on 15th Feb., 1969, requesting the Government to take over the property of the equal value in order to discharge the estate duty payable by her. Since no reply was received she filed another application on 16th Jan., 1970. 2. By the impugned order the CBDT, New Delhi, informed the petitioner that the Board after reconsidering her request regret their inability to accept the property offered by her against the arrears of estate duty demand. Two contentions were raised before us. It was, firstly, contended that according to S. 52 of the ED Act, it is the Central Government which ought to consider and dispose of the application and not the CBDT.

(3.) IT is true that under S. 52 it is the Central Government which is empowered by the legislature to dispose of the application filed in that behalf. But from the counter it appears that it is the Central Government which considered the applications and disposed them of. Paragraph 4 of the counter says :