ASSISTANT CONTROLLER OF ESTATE DUTY Vs. MUKUNDADAS NUNDY

JUDGEMENT

(1.) On the death of Kristodas Nundy on April 21, 1958, Mukundadas Nundy, Hrishikesh Nundy and Patitpaban Nundy, the joint executors nominated by the deceased by his last will and testament dated February 26, 1958, the accountable persons under the Estate Duty Act, 1953, and the respondents herein, filed an account of the estate of the deceased before the Assistant Controller of Estate Duty, "A" Ward, Estate Duty-cum-Income-tax Circle, Calcutta.

(2.) By an order dated February 27, 1959, duty on the said estate was assessed at Rs. 76,341.20 and it was further recorded as follows : "The court fees that will be paid for taking out the probate will be allowed under Section 62 of the Act after evidence of its payment is produced."

(3.) Pursuant thereto a demand was raised and a notice dated March 9, 1959, was served on the respondents.