- (1.) The petitioner prays for issuance of a writ of certiorari quashing order dated 20.03.1991(Annexure P-4), notice dated 20.03.1991 (Annexure P-5) and order dated 29.01.1993( Annexure P-7), respectively. The petitioner also prays for issuance of a writ of mandamus directing the respondents to refund Rs.14018/- with interest.
(2.) After assessment of estate duty, the petitioner applied, vide letter dated 29.06.1984, for payment in installments. The petitioner alleges that as authorities did not covey any order whether passed under Section 70 of the Estate Duty Act, 1953 or otherwise (hereinafter referred to as 'the Act'), the petitioner made payment of estate duty voluntarily according to his convenience and availability of funds. On 21.03.1990, the Assistant Controller of Estate Duty issued a notice calling upon the petitioner to show cause why interest should not be levied under Section 70 of the Act. The petitioner replied vide letter dated 18.04.1990 that interest cannot be charged as no order was passed or received for payment of installments with interest. The Assistant Controller of Estate Duty, vide order dated 20.03.1991, levied interest upon the petitioner leading to issuance of a notice of demand under Section 73 of the Act calling upon the petitioner to pay Rs.14018/-. The petitioner filed an appeal before the Controller of Estate Duty (Appeals), Jalandhar, which was dismissed, on 29.01.1993.
(3.) Counsel for the petitioner further submits that as the Assistant Controller of Estate Duty did not pass any order under Section 70 of the Act, allowing installments of estate duty on payment of interest, the impugned demand of interest is illegal and void. The respondents have, at no stage of the proceeding, produced copy of an order passed under Section 70 of the Act, levying interest and merely because the the petitioner voluntarily made payment in installments, the respondents are not entitled to raise an inference that an order was passed imposing interest. It is further argued tht the respondents have at no stage of the proceedings produced the alleged order imposing interest.;