ETHEL RODRIGUES Vs. ASSTCONTROLLER OF ESTATE DUTY ESTATE DUTY CUM INCOME TAX CIRCLE MANGALORE

JUDGEMENT

(1.) In this petition under Article 226 of the Constitution the petitioner seeks a writ of certioran or such other appropriate writ, direction or order quashing the order of the Assistant Controller of Estate Duty, Managlore in No. R-1/55-56 dated 19th March 1962 purporting to rectify the original order of assessment made by him on 27-3-1957. It is contended that the Assistant Controller of Estate Duty had no jurisdiction to pass the order in question.

(2.) The relevant facts are as follows: The petitioner is the widow of one MR. H. P. P. Rodrgigues who died on 4-8-1955 leaving behind him a vast estate. In respect of the estate left by the deceased, the petitioner who was the executrix of the will left by Mr. Rodrigues, submitted a return. After scrutinising the return made and after examining the materials collected by the officers of the Department appointed under Section 41 of the Estate Duty Act (to be referred to as "the Act" hereinafter), the Deputy Collector of Estate Duty, Coimbatore valued the estate of the deceased at Rs. 5,52,824/- and assessed estate duty at Rs. 60,696-69 nP. as per his order dated 27-3-1957. From the estate duty so assessed, the Deputy Controller deducted a sum of Rs. 11,188/- the amount paid as probate duty. He further deducted a sum of Rs. 11,891.12 nP. which had been voluntarily paid. For the balance amount of Rs. 37,617.57 nP. a demand notice was served on the petitioner. The said amount was duly paid.

(3.) On 24-3-1960 the Assistant Controller of Estate Duty Bangalore, purporting to act under Section 62 of the old Act (corresponding to Section 61 of the present Act) called upon the petitioner to show cause why the original order of assessment should not be rectified in certain respects. To that proposal the petitioner agreed. Consequently, the Assistant Controller of Estate Duty passed an order rectifying the assessment and as per that order the net valuation of the estate was increased to Rs. 6,36,837/- and the estate duty payable was also correspondingly paid by the petitioner.