Law:

Section:

Section 61 of the Estate Duty Act, 1953 - Rectification of mistakes - Apparent from records - While computing value of principal estate of deceased, Appellate, Controller took into account, area not under cultivation - However, in his rectified order, Assistant Controller refused to take into account said area and reduced value of relief earlier granted - Whether there was no such mistake apparent from record giving jurisdiction to Assistant Controller to pass impugned order - Held, yes - Whether therefore, impugned order of rectification was liable to be quashed - Held, yes FACTS The deceased died intestate on 7-6-1964, leaving certain properties. The petitioner being the accountable person, submitted account of the estate of the deceased showing a net value of Rs. 5,02,075.73 subject to reduction for tax liability. The Assistant Controller determined the value of the estate at Rs. 17,05,116 and, accordingly completed, assessment. Thereafter, the accountable person preferred an appeal before the Appellate Controller. During pendency of the appeal, the Assistant Controller, who passed the original order, rectified the assessment order under section 61 and reduced the net principal value of the estate by Rs. 6,01,397 and determined the value of the estate at Rs. 11,03,719. The Appellate Controller reduced the value of the principal estate as assessed by the rectification order of the Assistant Controller by Rs. 7,96,256 and directed the Assistant Controller to modify the assessment accordingly. Thereafter, the Appellate Controller in exercise of power under section 61 reduced the said relief to a relief of Rs. 5,47,824. In his original order of assessment, the Assistant, Controller found that the area not under cultivation was 382.64 hectares and he valued the same at the rate of Rs. 600 per acre which came to Rs. 5,67,000 and this amount was taken into consideration while assessing the value of the principal estate. In his rectification order under section 61, however, the Assistant Controller did not take into account this area of 945 acres not under cultivation. HELD The rectified order certainly enhanced the estate duty payable. That being so, the impugned…

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