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TMI Blog1996 (7) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... was right in holding that the proceedings under the Estate Duty Act had commenced within five years of the death of the deceased because a notice under section 55 of the said Act had been issued and served on the accountable person and the issue of such notice saves the bar of limitation created by section 73A of the said Act ? " One Shri Hiranand expired on July 30, 1981. The Assistant Controller of Estate Duty issued a notice under section 55 of the Estate Duty Act, 1953 (hereinafter referred to as the " Act "), on December 19, 1983, to Smt. Sitabai, accountable person, to make compliance by January 20, 1984. Smt. Sitabai failed to comply with the notice and eventually the Assistant Controller of Estate Duty issued notice under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of law arising out of the said order of the Tribunal and, hence, the aforesaid question has been referred for the opinion of this court. We have heard the parties and perused the record. The main contention raised on behalf of the accountable person was on the basis of the decision of the Calcutta High Court in Asst. CED v. Ashok Singh [1980] 124 ITR 587, which has been reversed by the Supreme Court in appeal in the decision in Ashok Singh v. Asst. CED [1992] 196 ITR 160. In the said case, their Lordships have considered the decision of the Allahabad High Court in Padampat Singhania v. CED [1980] 122 ITR 162 as also another decision of the Allahabad High Court in CED v. Bhola Dutt [1981] 130 ITR 468 with approval. In Padampat Singhani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Central Excise v. National Tobacco Co. of India Ltd., AIR 1972 SC 2563, as embracing within it the process of assessment and also the imposition of tax. The requisition made under section 55 is one for assessing the value of the estate of the deceased. Once such a requisition has been made from an accountable person proceedings for levying estate duty can be said to have been started by the Assistant Controller. On this view the estate duty proceedings were not barred by limitation. " In yet another decision, the Allahabad High Court in CED v. Manorama Devi [1980] 123 ITR 322, has observed as under : " So far as the first question is concerned the deceased died on September 23, 1959, and a notice on the accountable person was served o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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