PRANAVI RAM BARUVA NO 2 Vs. CONTROLLER OF ESTATE DUTY ASST
HIGH COURT OF GAUHATI
Pranavi Ram Baruva No 2
Controller Of Estate Duty Asst
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Pathak, J. -
(1.) BY this application under Article 226/227 of the Constitution of India the accountable person, petitioner, has challenged the order of penalty passed by the Assistant Controller of Estate Duty, Dibrugarh, under Section 73(5) of the Estate Duty Act, 1953, read with Section 46(1) of the Indian Income Tax Act, 1922.
(2.) THE facts of the case are stated in detail in Civil Rule No. 119 of 1971 (Pranavi Ram Baruva v. ), in which we have delivered our judgment just now. The impugned penalty order actually arises out of the assessment proceedings under the Estate Duty Act, 1953, and in Civil Rule No. 119 of 1971 (Pranavi Ram Baruva v. Asst. Controller of Estate Duty), we have quashed the rectified assessment order under Section 61 of the Estate Duty Act passed by the Appellate Controller on November 14, 1969. The Assistant Controller of Estate Duty, Dibrugarh, issued notice No. P -29/D/2420 dated 22/23 -1 -71, for paying a sum of Rs. 1,05,174.90, and interest under Section 53 of Rs. 5,409.10, totalling Rs. 1,10,584, which became payable by the accountable person in respect of the estate of late Parvati Prasad Baruva. The contents of the said notice are as follows:
" Enclosed pleased find herewith the revised assessment order under Section 61 of the Estate Duty Act, 1953, which is self explanatory. Resultantly, a sum of Rs. 1,05,174.90 and interest under Section 53 of Rs. 5,409.10 = Rs. 1,10,584 becomes payable by you. Please pay the amount accordingly on or before 15 -2 -71 as per challan enclosed."
From the impugned order of penalty it is found that for non -compliance of this notice, the penalty of Rs. 5,000 was imposed on the accountable person. Penalty under the Estate Duty Act is leviable under Section 73. Sub -section (1) of Section 73 reads as follows :
"73. (1) When any estate duty, penalty or interest is due in consequence of any order passed under this Act, the Controller shall serve upon the person accountable or other person liable to pay such duty, penalty or interest a notice of demand in the prescribed form specifying the sum so payable and the time within which it shall be payable. "
(3.) SUB -section (5) of Section 73 reads as follows:
" 73. (5) The provisions of Sub -sections (1), (1 A), (2), (3), (4), (5), (5A), (6) and (7) of Section 46 and Section 47 of the Indian Income Tax Act, 1922 (11 of 1922), shall apply as if the said provisions were provisions of this Act and referred to estate duty (including estate duty provisionally assessed) and sums imposed by way of penalty or interest under this Act instead of to Income Tax and sums imposed by way of penalty or interest under that Act and to Controller of Estate Duty instead of to Income Tax Officer. ";
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