BANWARILAL SIKARIA Vs. CONTROLLER OF ESTATE DUTY ASST

JUDGEMENT

(1.) IN this application under Article 226 of the Constitution of INdia, the petitioner has challenged the order of the Assistant Controller of Estate Duty at Guwahati made on November 27, 1986, under Section 70 of the Estate Duty Act, 1953 ("the Act" for short), imposing interest at 12 per cent. per annum on the petitioner.

(2.) THE facts. Late Kamala Devi Sikaria. the mother of the petitioner, died on May 15, 1979, at Guwahati. Late Kamala Devi left a will and the petitioner Banwarilal Sikaria is the " person accountable " or " accountable person " under the Act. THE Assistant Controller of Estate Duty ("the Controller" for short) by assessment order dated November 28, 1980, under Section 58(3) of the Act determined the value of the property left by the deceased Kamala Devi at Rs. 7,85,860.00 and the estate duty payable at Rs. 1,57,518.00.

(3.) MR. Ashok Saraf, learned counsel for the petitioner has submitted that the Controller made the order for payment of interest without jurisdiction, as no order for payment of interest could be made after the assessed amount of duty had been paid.