9911796707
|
Home
Issues:
Challenge to auction sale of property for estate duty realization, delay in disposal of certificate case, liability of legal representative for estate duty, validity of auction sale due to non-payment of balance amount by auction purchaser. Analysis: The petitioner filed a writ application seeking to quash an auction sale held for the realization of estate duty from the legal representative of the deceased. The certificate case was filed for the recovery of estate duty from the heir of the deceased. The petitioner, who was substituted in place of the deceased's legal representative, challenged the auction sale of a specific plot. The petitioner argued that the delay in the disposal of the case was due to the Estate Duty Department's negligence, causing prejudice as interest accrued during the pendency. However, the court held that the estate duty was payable as per the Estate Duty Act, making the legal representative accountable for the duty. The court emphasized the legal provision under section 53 of the Estate Duty Act, stating that the legal representative is liable for the estate duty on the property passing on the death of the deceased. The petitioner, having acquired the property through a deed of gift during the case, was deemed accountable for the duty. The court rejected the petitioner's argument that the delay in the case led to increased interest payment, stating that the petitioner should have paid the duty earlier or provided a list of properties for sale to avoid the situation. Regarding the auction sale, the petitioner contended that the auction purchaser failed to deposit the balance amount, rendering the sale void. However, the court found no evidence of the period extension for deposit by the auction purchaser. The court noted the petitioner's delayed appeal and lack of material supporting the challenge to the auction sale's validity. Consequently, the court dismissed the writ application challenging the auction sale, citing the lack of evidence of any legal infirmity in the sale. In conclusion, the court dismissed the writ application without costs, upholding the validity of the auction sale for estate duty realization. The Chief Justice agreed with the judgment.
|
