(1.) The facts in this reference under Section 64(1) of the Estate Duty Act, 1953, may be briefly narrated as follows : One Bhimji Nathubhai died on the 21st August, 1965. Accounts of his estate were filed by the accountable person on the 5th May, 1966, showing a net principal value of Rs. 4,46,348-58. The Asst. CED made a provisional assessment and passed an order accordingly on the 9th May, 1966. The notice of demand was received by the accountable person on the 29th June, 1966, and a sum of Rs. 3,000 was paid. A balance of the demand remained unpaid. A notice dated the 17th January, 1970, was issued by Asst. Controller directing the accountable person to pay the balance and to show cause why on failure to make the payment demanded penalty should not be levied. The accountable person in his reply raised various legal contentions. The Asst. Controller rejected such contentions and levied a penalty of Rs. 10,000 under Section 73(5) of the E.D. Act.
(2.) The accountable person appealed to the Appellate Controller who found that the appeal itself was not maintainable as the demand had not been paid in accordance with the prov. to Section 62(1) of the E.D. Act.
(3.) On further appeal to the Tribunal various contentions were raised on behalf of the accountable person including the contention that no penalty should have been levied. The department contended that the appeal was not maintainable. On this preliminary objection, the Tribunal held that the appeal before the Appellate Controller was not maintainable. The appeal was dismissed accordingly. Other factual and legal contentions were not decided.