Law:

Section:

Section 59 of Estate Duty Act, 1953 - Limitation for commencing proceedings for levy of estate duty - Accountable person filed objections to notice issued under section 59 - No order was however, passed by respondent pursuant to notice - On apprehension that an order prejudicial to petitioner might be passed, petitioner filed petition to quash notice issued under section 59 - Whether, on petition, respondent was to be directed to dispose of matter after considering objections filed by Accountable person and taking due notice of relevant provisions of law - Held, yes FACTS A notice under section 59 was issued to the petitioner. Objections to the said notice had already been filed by the petitioners before the respondent and that no orders thereafter had been passed by the respondent pursuant to the notice. On the apprehension that the notice having been issued in spite of the provisions contained in section 36, the respondent might pass an assessment order which might be prejudicial to the petitioners, the instant writ petition was filed to quash the notice. HELD There was no reason to believe that the respondent would pass any order without perusing the objections filed by the petitioners or without noticing the relevant provisions of the Act, particularly section 36(3)(sic ). The respondent would dispose of the matter after carefully considering the objections filed and taking due notice of the relevant provisions of law, particularly of section 36(3)(sic). Note: The writ petition was disposed of in the above terms. G.C. Sarma and Vijay B. Paropkari for the Petitioner. JUDGMENT K. Bhaskaran, CJ.-This writ petition is for quashing the notice dated June 24, 1986, issued by the respondent, the Assistant Controller of Estate Duty,…

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