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TMI Blog1998 (4) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... ayana Murthy. It is not necessary to refer to the pleadings in detail in the plaint as well as in the written statement in the light of the view which we propose to take in the Letters Patent Appeal. Pursuant to attachment of the property belonging to her minor sons, the estate duty authorities approached her (plaintiff) to pay the amount of estate duty. She paid about Rs. 25,000 under protest and filed the suit under question for refund of the same on the ground that she is not liable to pay the estate duty. In the written statement various pleas were taken. One amongst the various other pleas is that she is in possession of Ac. 1-79 cents and Ac. 1-80 cents settled by her husband in her name which is subject to a charge of estate duty a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 132B.... When the plaintiff was unable to get the release of the seized gold ornaments, allegedly belonging to her mother, under the provisions of the Act, she could not by filing a partition suit indirectly get a decree to have a finding that the gold ornaments belonged to her mother and that she had right to claim her share therein. If she succeeded in her claim this will have direct effect of getting that order of the Income-tax Officer under section 132(5) set aside or modified to that extent. This, section 293 does not permit. The decree is passed in a suit would not only affect share of the plaintiff which she was seeking on partition of the gold ornaments, but also whole of the ornaments 2128 gms, would get affected and ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under this Act and no prosecution, suit or other proceedings shall lie against the Government or any officer of Government for anything in good faith done or intended to be done under this Act." The main contention of the plaintiff/respondent is that the amount of Rs. 25,000 was paid under coercion and, therefore, she is entitled to recover the same. Admittedly, the amount paid by her pursuant to the liability under the Estate Duty Act and pursuant to a warrant of attachment made against the properties which were bequeathed to the minors by their grandfather and, therefore, the said properties are liable to estate duty. Section 78 prohibits any suit being filed against the Government questioning the action taken in good faith. Since a suit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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