- (1.) THIS is a reference under Section 64 (1) of the Estate Duty Act, 1953 at the instance of the revenue.
(2.) THE question of law that have been referred to are as follows:- 1. Whether, on the facts and circumstances of the case, the Tribunal was right to holding that Sri Shyamal Bikas sett was entitled to prefer an appeal against the order of the Assistant Controller of Estate Duty before the appellate Controller under section 62 of the Estate duty Act, 1953 ? If the answer to the question No. 1 be in the affirmative then : 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the appeal filed by Shyamal Bikash Sett before the Appellate controller without its being accompanied by a certified copy of the assessment order or the demand notice, was proper.
(3.) ONE Sushil Kumar Sett died on September 20, 1964. An assessment under the Estate Duty Act was made on March 31, 1969. This was pursuant to a statement of account of the Estate filed by one Swarup Bikash Sett the eldest son of the deceased. Shyamal Bikash Sett, the youngest son of Sushil and a step brother of Swarup filed an application before the Assistant controller of Estate Duty on 3rd September, 1969 for a copy of the assessment order and the notice of demand. The Assistant controller replied on 13th October 1969 that he could not be given a copy of the assessment order and the Notice of demand since neither the Return had been filed by Shyamal nor his name appeared on the assessment order.;