Law: Wealth Tax Act, (XV of 1963)

Section: 17B,19(3),16(3),35,14,14A,15,15A,17,17A

Law: Wealth Tax Rules, 1963

Section: 8(3)

Law: Income Tax Ordinance, 1979

Section: 72(2)(b)

Wealth Tax Act (XV of 1963)--- ----Ss. 17B, 19(3), 16(3) & 35---Income Tax Ordinance (XXXI of 1979), S.72(2)(b)--Wealth Tax Rules, 1963, R.8(3)---Powers of Inspecting Additional Commissioner to revise Wealth-tax Officer's order---Deceased assessee---Initiation of proceedings under S.17B of the Wealth Tax Act, 1963 after the death of the assessee---Assessee contended that law did not provide proceedings under S.17B of the Wealth Tax Act, 1963 against deceased person---Validity---Inspecting Additional Commissioner had proceeded under S.17B of the Wealth Tax Act, 1963 without issuing notices to legal heirs of the deceased, which was the mandatory requirement of law-Whole proceedings had been completed without impleading the legal heirs of the deceased as a party in accordance with law---Section 19(3) of the Wealth Tax Act, 1963 had specifically provided that the provisions of Ss.14, 14A, 15, 15A, 17 and 17A of the Act shall apply to an executor, administrator etc., but S.17B authorizing Inspecting Additional Commissioner to reopen the case was missing, which clearly showed the intention of legislature to exclude the reopening of the cases, whereas the orders passed by the Assessing Officer were erroneous insofar as these were prejudicial to the, interest of Revenue---When specific S.19 was available in the Wealth Tax Act, 1963, there was no reason to take refuge by applying the provisions of Income Tax Ordinance, 1979 with the observations that "the provisions of Income Tax Ordinance, 1979 were applicable to Wealth Tax Act, 1963 proceedings insofar as the Wealth Tax Act, 1963 was silent on that account"---Proceedings under S.17B of the Wealth Tax Act, 1963 could not be initiated against the dead person and for creating charge against the legal heirs, separate notices on each of them was a legal requirement---No charge could be created against a person unless he was impleaded as a party---Undoubtedly those, who acquire benefit, were responsible for liabilities but the liability of Government revenues were to be established after legal process provided under the law by impleading the liable person as a party-Such having not been done the whole proceedings had…

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