Law: Estate Duty Act, 1950

Section: 59

[Estate Duty Act, 1950 (X of1950)].......Section 584, 59-Valuation-Opportunity of hearing-Determination of valuation by Controller of Estate Duty without giving an opportunity of hearing to the accountable persons- Whether valid in law-Held no-Word "Determination" in section 58 A, meaning of. B. Constitution of Pakistan., 1962-Article 98-Writ-Order passed without jurisdiction-Whether can be challenged in writ petition without exhausting the remedies by the statute itself-Held yes. C. Principles of natural justice-Whether should be read in all statutes unless the same are expressly excluded-Held yes- Word "Law, meaning of. Cases referred to :- Province of East Pakistan v. Nur Ahmad (P.L. D. 1964. C. 451); Abdul Rahman v. Collector and Deputy Commissioner and others (P. L. D. 1964 S. C. 46); University of Dacca v. Zakir Ahmad P. L. D. 1965 S. C. 90) and Government of West Pakistan v. Begum Agha Abdul Karim Shorish Kashmiri (P. L. D. 1969) ORDER [The judgment of the court was delivered by SARDAIL MUHAMMAD IQBAL, J.]-Briefly stated the facts of the case are that Mahmood Khan Goshwari, a resident of Dera Ghazi Khan died on the 3rd of February 1956 leaving behind five heirs who are petitioners in this petition. After his death, a notice was issued to them to submit accounts regarding property, mostly comprising of agricultural land, by the Controller of Estate Duty. The petitioners declared the value of the estate at Rs. 86,63700 but the Controller not being satisfied with this valuation, started proceedings under Section 58-A of the Estate Duty Act, 1950, for the purposes of determining the value of the property. On the 1st of May 1957 when the enquiry started, the petitioners counsel tried to secure adjournment on the ground that in the absence of his client he was not in a position to produce evidence regarding determination of the value of the property. His prayer was rejected. The counsel also raised a question about the jurisdiction of the Controller to hold enquiry but that also met the same fate. About a fortnight later, Mst. Kundan Bibi, widow of the deceased. received an order of the Controller assessing the value of the estate at Rs. 2,13,23700. The heirs…

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