CONTROLLER OF ESTATE DUTY Vs. SHYAMAL BIKASH SETT

JUDGEMENT

(1.) THIS is a reference under Section 64 (1) of the Estate Duty Act, 1953 at the instance of the revenue.

(2.) THE question of law that have been referred to are as follows:-

(3.) ONE Sushil Kumar Sett died on September 20, 1964. An assessment under the Estate Duty Act was made on March 31, 1969. This was pursuant to a statement of account of the Estate filed by one Swarup Bikash Sett the eldest son of the deceased. Shyamal Bikash Sett, the youngest son of Sushil and a step brother of Swarup filed an application before the Assistant controller of Estate Duty on 3rd September, 1969 for a copy of the assessment order and the notice of demand. The Assistant controller replied on 13th October 1969 that he could not be given a copy of the assessment order and the Notice of demand since neither the Return had been filed by Shyamal nor his name appeared on the assessment order.