1986 (10) TMI 61 - AT - Wealth-tax

Summary

Issues:
1. Proper service of notice under section 14(2) of the Wealth-tax Act, 1957.
2. Validity of assessment on a deceased person.
3. Authority of Administrator General in managing the estate of a deceased person.
4. Applicability of sections 19(2) and 21 of the Wealth-tax Act, 1957 in making assessments on deceased individuals.

Detailed Analysis:
1. The case involved a dispute regarding the proper service of a notice under section 14(2) of the Wealth-tax Act, 1957. The appellant argued that the notice was not properly addressed as the house number was not mentioned, making the address incomplete. However, the Tribunal found no merit in this argument. The notice was sent by registered post and was refused by the deceased during his lifetime. The Tribunal held that it was not necessary to mention the house number in every case for proper service of notice. The presumption was made that the notice was tendered to the addressee, and since he refused to accept it, the contents of the notice could be imputed to him.

2. The validity of the assessment on a deceased person was also challenged in the appeal. The Tribunal noted that the assessment was completed after the death of the individual, Kunwar Girwar Singh. The Administrator General was managing the estate due to disputes in succession as the deceased had no legal heir. The Tribunal observed that the assessing officer was aware of the death of the individual and the involvement of the Administrator General in managing the estate. It was held that the misdescription of the assessee in the assessment order did not invalidate the proceedings, as the Administrator General was rightfully representing the deceased's estate.

3. The authority of the Administrator General in managing the estate of a deceased person was crucial in this case. The Tribunal acknowledged that the deceased had left no legal heir, and the Administrator General was appointed to manage the estate under court orders. The assessment order correctly identified the deceased as Kunwar Girwar Singh through the Administrator General. The Tribunal emphasized that the Administrator General's involvement in the proceedings was legitimate, considering the circumstances of the case.

4. The applicability of sections 19(2) and 21 of the Wealth-tax Act, 1957 was also addressed by the Tribunal. Since the deceased individual did not file a return of wealth despite the notice issued under section 14(2) and his estate was being managed by the Administrator General, the Tribunal found no irregularity in setting aside the assessment and directing a fresh assessment under section 19 of the Act. The Tribunal concluded that the assessment on the deceased individual was valid under the provisions of the Act, dismissing the appeal accordingly.