Law: Wealth Tax Act, 1957

Section: 43,12A,16A,38A

Wealth tax--- ---- Bar of suits in Civil Court---Scope of S.43---Letter that Valuation Officer would be visiting property in question on 9-1-1979---Suit for declaration that property had been transferred to trust on 2-11-1956---No evidence that property had been transferred to trust on 30-10-1956---Letter from WTO amounted to initiation of proceedings under Wealth Tax Act---Adequate remedies were available under Wealth Tax Act---Civil Court had no jurisdiction to try suit---Indian Wealth Tax Act, 1957, S.43. Under the provisions of the Wealth Tax Act, 1957, a suit can be filed in the Civil Court for the purpose of getting the relief in respect of grievances which are not covered by the provisions of section 43. No suit can be brought in the Civil Court for setting aside or modifying any proceedings taken or order made under the Wealth Tax Act and no prosecution, suit or other legal proceeding shall lie against the Government or any officer of the Government for anything in good faith done or intended to be done under the Wealth Tax Act. The structure of the Wealth Tax Act indicates that it is a self-contained code and all necessary remedies have been provided for an aggrieved person to get his grievance redressed by filing an appeal before the competent authority provided by the Act. Section 2, clause (c), defines "assessee" as a person by whom wealth tax or any other sum of money is payable under this Act. Sub-clause (i) of clause (c) defines "assessee" as every person in respect of whom any proceeding under this Act has been taken for the determination of wealth tax payable by him or by any other person or the amount of refund due to him or such other person. . On December 20, 1978, the Wealth Tax Officer wrote a letter to RN and informed him that the Valuation Officer would be visiting the property bearing No.22, Raoji Bazar, Indore, which belonged to him, on January 9, 1979, RN and his wife filed a suit stating that the suit property had been handed over to a trust on November 1, 1956, that, however, because of holiday on November 1, 1956, the said deed could not be written on October 30, 1956, or November 1, 1956, and that the said deed was written on…

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