Law:

Section:

Section 73A of the Estate Duty Act, 1953, read with Article 226 of the Constitution of India - Assessment - Time limit for completion of - In respect of estate of his deceased son, petitioner-father filed return of estate-duty on 1-8-1961 - Deputy Commissioner issued notice under section 58(2) on 15-7-1967 for furnishing information mentioned in it - Petitioner filed instant writ petition and challenged said notice on ground that notice was barred by limitation and secondly that he was not an accountable person - Whether since petitioner had also instituted appeals on similar grounds, said grounds could be conveniently dealt with by income-tax authorities and there was no need for interference by High Court in writ proceedings - Held, yes FACTS One 'S' died on 3-12-1960, leaving behind his widow, his mother and his father. The return of estate duty was filed on 1-8-1961. The Deputy Controller issued notice under section 58(2) on 15-7-1967 for furnishing information mentioned in it. In relation to the said notice, the accountable person filed an objection that it was beyond time. The objection was overruled and the Assistant Controller passed an assessment order on 27-6-1972 determining the estate duty payable by the accountable person at Rs. 7,05,985.92. In the assessment order, three persons were shown as accountable persons which included the father of the deceased in his capacity as karta of the HUF. The father filed instant writ petition for challenging said assessment order by contending that the notices were barred by time under section 73A and secondly that the father of the deceased was not an accountable person and hence, he was not liable to estate duty, as such the notice of demand issued to him was invalid. HELD In the instant case, the petitioner had already instituted an appeal against the impugned assessment order. In that appeal he had taken both the said pleas as grounds of appeal. It was thus evident that the petitioner not only had an adequate alternative remedy but in fact he had exercised it. In Lalji Haridas v. R.H. Bhatt [1965] 55 ITR 415 (SC) the Supreme Court held that the jurisdiction conferred on the High Court under article 226 of…

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