Law: Estate Duty Act, 1950

Section: 53,4,61,63,70,61(l)

Law: Constitution of Pakistan, 1973

Section: 199

(a) Estate Duty Act (X of 1950)---S. 53 read with S. 4-Accountable person-Person acquiring properties of deceased by any "derivative title" such as bar inheritance from his father and grandmother-Held, an accountable person within meaning of S. 53 read with S. 4. (b) Estate Duty Act (X of 1950)-- ----- Ss. 61, 63 & 70-Issuance of certificate under S. 61 or S. 63-Field, does not take away powers of Department to re-open proceedings in cases of fraud or failure to disclose material facts by accountable person. (c) Estate Doty Act (X of 1950)-- - S. 61-Re-assessment of assets-Proceedings for re-assessment of assets, left by deceased, opened on basis of material facts suppressed at time of original assessment-Provisions of S. 61, held, attracted to such case. (d) Estate Duty Act (X of 1950)- --- Ss. 16(1) & 70-Re-opening of assessment made in respect of deceased's properties in cases of fraud or suppression of material facts-Held, no time limit is prescribed in Act for such cases. P L D 1961 S C 375 cited but not examined. (e) Constitution of Pakistan (1973)-- --- Art. 199 read with Estate Duty Act (X of 1950), S. 61(l)-Re­assessment on ground of suppression of material facts-Proceedings initiated under S. 61(1) of Act found to be prima facie within jurisdic­tion of assessing authority which was competent to bear objections raised in petition before High Court-Petitioner also net coming to Court with clean hands-Constitution petition, in circumstances, held, rot competent. P L D 1975 S C 450; P L D 1957 Kar. 874; (1977) 35 Taxation 149 and (1976) 1 Account Tax. 459 distinguished. P L D 1958 Kar. 211; P L D 1978 Lah. 1331 and Constitutional Petition No. 1043/80 (unreported) ref. JUDGMENT Z. C. VALLIANI, J.-The petitioner above-named being aggrieved by the letters of the Deputy Controller of Estate Duty, Karachi, C. No. VIII/1/D/77/1146 dated 26-5-1977 under sections 53 and 56, along with C. No. VIII/ 1/D-287 dated 7-9-1977 under section 58-B, C. No. VIII/1/D/77-680 dated 22-10-1977 under section 61 and C. No. VIII/1/D-738 dated 1-1-1979, being notices issued under the provisions of the Estate Duty Act, 1950, has filed the petition inter alia on the following facts…

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