UPPALA LAKSHMIDEVI Vs. V S MURTY

JUDGEMENT

(1.) This revision petition directed against an order of the Subordinate Judge, Visakhapatnam given on 28-1-1964. The necessary facts are that the petitioner summoned the valuation particulars and assessment orders made by the Asst. Controller, Estate Duty. In an application the Asst. Controller claimed privilege in respect of those two documents. The lower Court through the order under consideration upheld that contention and rejected the petition filed by the petitioner for summoning the documents.

(2.) Under Section 80 of the Estate Duty Act the provisions of Section 54 of the Indian Income-tax Act 1922 (Act 11 of 1922) are made applicable only in so far as that section is concerned

(3.) In regard to the valuation particulars it is not doubt true that Section 41 of the Estate Duty Act empowers the Controller to inspect any property and determine the value thereof for the purposes of that Act. That section however does not visualize separate order of determination of valuation. If the valuation particulars are incorporated in the assessment order the petition will naturally get that. But if any notes are made by the Controller, it is obvious that the petitioner will not be entitled to summon those notes. For the said reasons therefore this revision petition is allowed only to the extent of assessment order which the petitioner wants to summon. In regard to the valuation particulars as stated above the revision petition shall stand dismissed. In the circumstances of the case there will be no order as to costs.