1994 (1) TMI 20

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..... ates to the estate of the late Abdul Aziz. The accountable person claimed that a sum of Rs. 27,500 being a debt due by the deceased to one Natesa Padayachi was allowable as a deduction in computing the principal value of the estate. That question came up for consideration before this court in T. C. O. P. No. 173 of 1977. The court observed that learned counsel for the petitioner was not in a posit .....

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..... was passed by the court beyond five years from the date of assessment order, the bar of limitation ought not to be applied in this case. The Revenue resisted this by pointing out that the High Court had only stated that the accountable person may approach the authority in the manner contemplated by law and as section 61 of the Estate Duty Act provided a period of limitation of five years, the acc .....

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..... t which is to be carried out by the Assistant Controller of Estate Duty and not a rectification to be carried out under the power under section 61 of the Act. In the interests of justice, I consider that the order of the Assistant Controller should be quashed and a mandamus be issued directing the Assistant Controller to consider the application of the assessee. Accordingly, the impugned order is .....

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