Law:

Section:

Section 62 of the Estate Duty Act, 1953 – Controller – Appeal against – Assistant Controller levied penalty for non-payment of duty – Appeal filed by accountable person against said levy of penalty was dismissed by Appellate Controller on ground that appeal was filed without payment of duty – Whether in view of fact that by time appeal came up to be heard by Appellate Controller, Assistant Controller had himself granted time for payment of duty, appeal was competent – Held, yes FACTS The accountable persons appealed before the Appellate Controller against levy of penalty for non-payment of duty. The Appellate Controller dismissed the appeals as incompetent on the ground that the duty due was not paid at the time of filing the appeal and that there was non-compliance of the proviso to section 62(1). The Tribunal found that by the time the appeal came up to be heard by the Appellate Controller, the Assistant Controller had himself extended time for payment of duty. In these circumstances the Tribunal allowed the appeal and restored the matter to the Appellate Controller for consideration on the merits of the case. On reference: HELD In the instant case, on the date when the appeal came to be disposed of, it was open to the Appellate Controller to have condoned the delay and entertained the appeal on 16-8-1969, when time for payment up to 31-12-1969, was granted. Therefore, it would follow that the Tribunal acted rightly in directing the Appellate Controller to restore the appeal and dispose of the same according to law. Note : The case was decided against the revenue. CASE REFERRED TO CED v. Estate of Late M. Kuppuswami Naicker [1977] 110 ITR 127 (Mad.). JUDGMENT Sethuraman, J.—Under section 64(1) of the Estate Duty Act, 1953, at the instance of the Controller of Estate Duty, the Appellate Tribunal has referred the following question: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the appeal filed by the accountable persons on July 17, 1969, before the Appellate Controller against the levy of penalty was competent in view of the proviso to section 62(1) of the Estate Duty Act and in restoring the…

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