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JUDGMENT Divan, CJ. - These three references relate to the estate of the same deceased person though the accountable persons in the three references are different and they raise the same question of law which has been referred to us and hence we will dispose of all the three references by this common judgment. The question which has been referred to us in each of the three references is as follows : " Whether section 59 of the Estate Duty Act, 1953, is retrospective in operation and if so, in the facts and circumstances of the case, the reopening of the assessment under section 59 of the said Act was bad in law ?" The facts giving rise to these three references are that one Abdulhusen Gulamhusen, Merchant of Bombay (hereinafter referred to as "the deceased"), died on February 8, 1959. The accountable persons filed returns under the provisions of the Estate Duty Act, 1953, and an assessment was made by the Deputy Controller of Estate Duty, Eastern Zone, on February 26, 1960. On February 21, 1962, a notice under section 59 of the Act was issued to the accountable person concerned for reopening of the assessment on the ground that some property had escaped levy of estate duty. The accountable persons raised objections to the reopening of the assessment under section 59. The Assistant Controller, by his order dated February 10, 1968, rejected the contentions of the accountable persons and reopened the assessment. Against the order of reassessment, the accountable persons filed three different appeals before the Appellate Controller. That officer by his common order dated January 31, 1968, allowed the appeals and set aside the reassessment orders which had been passed under section. 59, The Appellate Controller came to the conclusion that section 59 under which action was taken by the Assistant Controller was not retrospective in operation and hence had no application in respect of the assessment which had been completed prior to the coming into force of section 59. It may be pointed out that when the Estate Duty Act was passed in 1953, there was no provision for reassessment of any kind and section 62 provided for certain rectification of mistakes, etc. In 1958,…

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