VISHWANATH Vs. ASSISTANT CONTROLLER OF ESTATE DUTY

JUDGEMENT

(1.) THIS is a petition under Arts. 226 and 227 of the Constitution. The material facts giving rise to this petition briefly are as follows: The petitioner's father died on 25th Feb., 1971, and the petitioner being an "accountable person" filed an account of the estate of the deceased passing on his death. The petitioner declared the principal value of the estate passing on the death of his father at Rs. 1,40,542, which included the value of the open plot of land and the house used for the residence of the deceased. The respondent passed an order of assessment on 30th March, 1972, granting exemption in respect of the house property, which included the house and the adjoining land, under S. 33(1)(n) of the ED Act, 1953, hereinafter referred to as the Act. Thereafter, by another order dt. 26th Sept., 1973, the respondent rectified mistakes under s. 61 of the Act. Subsequently, the respondent issued a notice under S. 59 of the Act alleging that he had reason to believe that property chargeable to estate duty had escaped assessment. The petitioner filed a return under protest and raised objection to the jurisdiction of the respondent to initiate proceedings for reassessment. By a letter dt. 4th Feb., 1976, the petitioner was informed by the Asst. CED as under :

(2.) THE petitioner has, therefore, filed this petition challenging the jurisdiction of the respondent to initiate proceedings for reassessment.

(3.) THE short question for consideration is whether the objection received from the audit Department as aforesaid can be said to be such information as would justify the issuance of a notice under s. 59 of the Act.