PRANAVI RAM BARUVA NO 2 Vs. CONTROLLER OF ESTATE DUTY ASST

JUDGEMENT

(1.) BY this application under Article 226/227 of the Constitution of India the accountable person, petitioner, has challenged the order of penalty passed by the Assistant Controller of Estate Duty, Dibrugarh, under Section 73(5) of the Estate Duty Act, 1953, read with Section 46(1) of the Indian Income Tax Act, 1922.

(2.) THE facts of the case are stated in detail in Civil Rule No. 119 of 1971 (Pranavi Ram Baruva v. ), in which we have delivered our judgment just now. The impugned penalty order actually arises out of the assessment proceedings under the Estate Duty Act, 1953, and in Civil Rule No. 119 of 1971 (Pranavi Ram Baruva v. Asst. Controller of Estate Duty), we have quashed the rectified assessment order under Section 61 of the Estate Duty Act passed by the Appellate Controller on November 14, 1969. The Assistant Controller of Estate Duty, Dibrugarh, issued notice No. P -29/D/2420 dated 22/23 -1 -71, for paying a sum of Rs. 1,05,174.90, and interest under Section 53 of Rs. 5,409.10, totalling Rs. 1,10,584, which became payable by the accountable person in respect of the estate of late Parvati Prasad Baruva. The contents of the said notice are as follows:

(3.) SUB -section (5) of Section 73 reads as follows: