Law:

Section:

Section 64 of the Estate Duty Act,1953 - High Court - Reference to - Petitioners were gifted lands by deceased "R" - In course of assessment Controller included income from said gifted lands as part of estate of deceased - Said order of Controller was challenged by petitioner through an advocate - However, Controller did not allow counsel to appear before him - Appeal to Central Board of Revenue was also rejected - Instead of making reference under section 64 to High Court, petitioner filed writ petition - Whether Court would, while exercising its extraordinary power under article 226 of Constitution, grant relief by way of stay in its discretion and only in special cases in which normal statutory relief is not likely to meet end of justice - Held, yes - Whether since no such special circumstances had been made out in instant case, a writ could not be granted as a matter of course and merely because amount of duty payable was large, was, by itself hardly, a valid ground to permit petitioner to bypass usual statutory provision and to invoke this Court's extraordinary jurisdiction of granting prerogative writ - Held, yes - Whether, consequently, instant petition was to be dismissed - Held, yes FACTS The petitioners were gifted specified lands by deceased "R". In the course of assessment the Assistant Controller held the income from these lands to be a part of the estate of the deceased, he further held that the aforesaid land gifted in favour of the petitioners should be deemed to pass only on the death of the deceased under section 10. Being aggrieved by the order of Assistant Controller an advocate, was engaged for the purpose of representing the petitioner's case, but the Assistant Controller did not allow the counsel to appear before him. The appeal filed against the order of the Assistant Controller to the Central Board of Revenue was also rejected. Against said order, instant petition was filed to the ground that the principles of natural justice had been violated as the petitioners were deprived of their right to be heard before the orders against them were passed. It was further contended that the alternative remedy of reference under section 64 was…

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