Law:

Section:

Section 73A of the estate duty act, 1953-Assessment-Time limit for commencement-Notice issued under section 58(2) on receipt of an account for issue of certificate under section 56(2)-Whether bar of limitation in section 73A operates against proceedings taken under section 58(2) on application under section 56(2)-Held, on facts, no Facts The assessee's father died intestate on 6-2-1957 when assessee was a minor. His maternal uncle was appointed in August 1968, a guardian till he attained majority on 7-12-1970. Neither the uncle filed the account of properties of the deceased nor did the assessee after attaining majority. However, when the civil court demanded, on 25-7-1972, a certificate under section 56(2) before granting succession certificate, the assessee filed, on 18-8-1972, an account of his father's properties with the Assistant Controller showing the estimated value at Rs. 52,000. The Assistant Controller thereupon issued, on 4-9-1972, a notice, under section 58(2), along with a questionnare, fixing the hearing date on 19-9-1972. On that date, the assessee contended that in view of section 73A, no proceeding could be initiated beyond expiry of five years after death nor a notice issued under section 58(2). On receipt of another notice, dated 4-9-1975, under section 58(1), refixing the hearing on 15-12-1972, the assessee filed an application, under article 226 of the Constitution, challenging its validity. An ad interim injunction, restraining the proceedings, was allowed by the single Judge till the disposal of the rule nisi. On appeal, before the Constitutional Bench: Held 1. In removing the bar of six months, which was laid down in old section 57, by the Estate Duty (Amendment) Act, 1958, the legislative intent appears to be (i ) that, in all cases of application for succession certificate, the provisions of section 56 would apply ; and (ii ) that the time limit mentioned in section 73A would not apply to cases coming under section 56. 2 The initiation of proceedings under section 56 is not at the instance or behest of the Assistant Controller but it follows upon submission of account or copy of application and the Controller is only required to…

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