V.K. Khanna, J. - (1.) THE petitioners in this writ petition have challenged the order of the Appellate Tribunal dated May 11, 1987.
(2.) LEARNED counsel for the petitioners has firstly raised the question that no estate duty is payable after the enforcement of the Estate Duty (Amendment) Act, 1985 (Act No. 52 of 1985). It has been urged that proceedings in respect of the finalisation of the estate duty were pending on the date of enforcement of the Act and thus the provisions of new Section 5(c) should have been applied to the case of the petitioners also. We have heard standing counsel of the Department also and we are of the opinion that the question raised has no substance. The newly inserted Section 5(c) only provides that the provisions of the Estate Duty Act shall cease to apply to the levy of estate duty in respect of any property (other than agricultural land) which passes on the death of any person on or after March 16, 1985. There is no dispute that the petitioners' father died much before March 16, 1985, and thus the provisions of the newly inserted Section 5(c) were not attracted in the petitioners' case. The Amending Act has nowhere provided that the provisions of the Estate Duty Act will not apply to pending cases also, in case the person has died before March 16, 1985. In any view of the matter, the petitioner has got an alternative remedy by way of filing a reference application under Section 64(1) of the Estate Duty Act, where all these questions of law can be raised by the petitioners. For the reasons stated above, in our opinion, this is not a fit case for interference by this court under Article 226 of the Constitution, as the petitioners have got a statutory alternative remedy which they can pursue.
(3.) THE writ petition is accordingly dismissed. A certified copy of this order may be given to the learned counsel on payment of the usual charges within 48 hours.;