Law: Estate Duty Act, 1953

Section: 5

Section 5 of the Estate Duty Act, 1953 - Levy of estate duty - One 'S' died leaving behind his son i.e., petitioner - Assistant Controller opined that petitioner was karta of HUF which consisted of 'S', petitioner, son and wife of petitioner - He further took a view that certain immovable properties were acquired in name of petitioner, his wife and son out of funds of HUF and, therefore, entire properties including those which stood in name of 'S' and those which stood in name of petitioner, his wife and son were to be treated as joint family properties - Assistant Controller, accordingly, called upon petitioner to pay certain amount as estate duty on basis that deceased 'S' owned share in all those properties at time of his death against said order, petitioner filed instant petition alleging that impugned order was palinly erroneous infact as well as in law and unsupported by any evidence - It was seen from records that impugned order did not specify income-tax proceedings, returns or statements on which Assistant Controller relied - Further, documents which presumable related to previous income-tax assessments were not brought to notice of petitioner nor was he given an opportunity of being heard in respect of them - Besides, information gathered from local enquiries allegedly made by Assistant Controller was not put to petitioner for his explanation or contradiction - Whether, in aforesaid circumstances, it could be concluded that impugned order of Assistant Controller proceeded on mere conjectures or evidence which was kept back from petitioner and was made use of unfairly against him - Held, yes - Whether, consequently, order so passed by Assistant Controller was to be quashed - Held, yes FACTS 'S' died on 16-9-1956, leaving behind his son, the petitioner. The petitioner as the accountable person was called upon to pay certain amount as estate duty in respect of the estate of his deceased father. The grievance of the petitioner was that in passing this order the Assistant Controller, treated the lands, which had been purchased in the name of the petitioner, his wife and son as the properties of the joint family of which S was an undivided coparcener at the…

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