Pathak, C. J. - (1.) These appeals by special leave are directed against the judgment and order of the High Court of Madras dismissing the writ petitions filed by the appellant against the refusal of the first respondent to rectify an assessment order and pass consequential directions.
(2.) Shri Anantharamakrishnan, a reputed industrialist in Tamil Nadu, died intestate in Madras on 18 April, 1964. He left behind his widow, Valli, his two sons, Sivasailam and Krishnamoorthy and two daughters, Kalyani and Seetha. Some time after his death, Sivasailam, as an accountable person rendered the estate duty account, All the heirs, other than Sri Sivasailam, who were also accountable persons wrote to the Assistant Controller of Estate Duty on 15 December, 1964 that as accountable persons they agreed to abide by the accounts- rendered by Sri Sivasailam and any explanation furnished by him with regard to the Estate Duty case would be binding on them.
(3.) Messrs. Amalgamations Private Ltd. (shortly referred to as 'Amalgamations') is a company which holds shares in most of the companies including Simpson and Company Ltd. (shortly referred to as 'Simpson') of the. group. By letter dated 27 April, 1965 Amalgamations informed the assessing authority that the deceased had transferred property in the form of shares in Simpson to it and that the deceased had controlling interest in that company at the time of his death. On 13 September, 1965 the assessing authority wrote to Amalgamations that the deceased had transferred 80,377 shares of Simpson, and therefore Amalgamations was controlled company within the meaning of 3. 17 of the Estate Duty Act. By virtue of S. 19(l) of the Estate Duty Act the controlled company had to be regarded as one of the persons accountable for the estate of the deceased. Amalgamations was required to submit an account of the estate. Amalgamations filed a return before the Assistant Controller. No objection was raised by the heirs of the deceased or by Amalgamations to the latter being treated as in accountable person.;