Ajit K.Sengupta, J. - (1.) In this reference under Section 64(1) of the Estate Duty Act, 1953, the following question of law has been referred to this court : "Whether, on the facts and in the circumstances of the case, the assessment made under Section 58(3) of the Estate Duty Act, 1953, was time-barred within the meaning of Section 73A of the said Act?"
(2.) The facts leading to this reference are stated hereinafter : Shri Jaydayal Lohia, the deceased herein, died on August 16, 1971. Estate duty return was filed by the accountable person on October 7, 1976. An application was made on September 12, 1979, for grant of certificate under Section 57(2) of the Act even though no application was made to any court whatsoever by the accountable person or by anybody also for grant of representation and/or succession certificate in the matter of the estate of the said deceased.
(3.) When a plea was taken before" the Assistant Controller of Estate Duty that the assessment of estate duty could not be made in view of the bar of time laid down in Section 73A of the Act, the Assistant Controller of Estate Duty observed "the return was filed more than five years after the death of the deceased and the return was filed by the accountable person voluntarily." The Assistant Controller of Estate Duty did not refrain from making the assessment and made such an assessment under Section 58(3) of the Act by his order dated May 28, 1986.;