A.K.Sinha, J. - (1.) In this rule the petitioner prays for cancellation of an order imposing penalty of Rs. 3,000 in the first instance for nonpayment of Rs. 35,000 as estate duty by the Assistant Controller on 25th March, 1964, under the Estate Duty Act. Shortly put, the facts are as follows : The petitioner is a lessee in respect of premises No. 13, Indian Exchange Place, Calcutta, which belonged to one Rai Bhupati Nath Deb Bahadur who died on September 23, 1959. After his death, proceedings were taken under the Estate Duty Act by the Assistant Controller and an assessment was made to the extent of Rs. 1,40,090.20. For realisation of this amount, a notice purporting to be one under Section 73 of the Estate Duty Act, 1953, read with Section 46(5A) of the Income-tax Act, 1922, dated January 9, 1962, was given by the respondent No. 1. In the said notice it was stated that a sum of Rs. 1,40,090.20 was due from one Tulsi Charan Deb and others on account of estate duty as "accountable person" to the estate of the said Bhupati Nath Deb Bahadur, since deceased.
(2.) It is stated that after this notice the petitioner made two payments of Rs. 1,400 each, the said amounts being rents for December, 1961, and January, 1962, respectively, to this landlord in respect of the said premises No. 13, Indian Exchange Place, Calcutta.
(3.) Since payment was made to the landlords and not to the Assistant Controller, in spite of notice under Section 46(5A), by the petitioner, impugned order was ultimately made to the notice (sic) to the petitioner by the Assistant Controller of Estate Duty imposing penalty of Rs. 3,000 and demanding a payment for Rs. 35,000 being the arrear rents along with penalty of Rs. 3,000. That is how the petitioner, being aggrieved, has come up to this court.;