M P JAYARAM Vs. ASSTT CONTROLLER OF ESTATE DUTY

JUDGEMENT

(1.) : In this writ petition, the notice issued by the Asst. CED, Mangalore, dt. 6th Sept., 1974, under s. 59 of the ED Act, 1953, is challenged. The notice is produced is Ex. "N" along with the writ petition. This was in relation to the estate of one M. R. Puttaswamaiah, who died on 12th July, 1968. An assessment to estate duty had been made on 30th Nov., 1970, a copy of which has been produced as Ex. "C". It transpires that in regard to certain items that had been included, a notice under s. 59 of the Act has been issued and a reassessment was made on 18th Feb., 1972. A copy of the order has been produced as Ex. "F". The petitioner is the accountable person who had filed returns in the first 'instance. The challenge to the notice, Ex. "N", is on the basis of sub-cl. (b) of s. 73A of the ED Act. Sec. 73A states as follows :