Law:

Section:

Section 4 of the estate duty act, 1953-Levy of estate duty-Certain property, ownership of which was under litigation was assessed to estate duty in 1962 as part of deceased's estate on the ground that accountable person was also one of the claimants-In 1971, civil suit was decreed against accountable person-Whether, consequently, estate duty assessment deserved to be quashed as wholly without jurisdiction-Held, yes Article 226 of the constitution of India-Writ-Maintainability of-Whether, in view of facts mentioned under 'levy of estate duty', writ filed by accountable person ten years after completion of assessment, for quashing assessment as being wholly without jurisdiction, was unmaintainable and ought to be dismissed on ground of laches on the part of accountable person-Held, on facts, no Facts One B was in possession of a certain property whose ownership was contested by Z through a civil suit in 1940, seeking declaration and possession of the said property. The suit was dismissed in 1945. Z's appeal against the was pending when B died in 1955. The petitioner, who was the grandson of B and also the accountable person, laid claim to the said property in a civil suit filed in 1958. The Assistant Controller included the said property in the dutiable estate of B and passed an assessment order accordingly in 1962, holding the petitioner to be liable to pay the estate duty determined thereon. In 1971, Z's first appeal against the decree of 1945 was allowed by the High Court, with the result that the petitioner lost possession of the property. His application for revision of estate duty assessment was dismissed as time barred. In writ filed in 1972, the petitioner sought the quashing of the Assistant Controller's assessment order of 1962 on the ground that after the High Court allowing Z's first appeal, the deceased could not be regarded as the owner of the property on the date of his death, so that it could not have passed on his death. The department, however, contended that the writ having been filed after 10 years, the petitioner was guilty of laches- and, hence, the writ was not maintainable. Held It is well settled that a decree for declaration relates back…

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