9911796707
TMI Blog1991 (2) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... ber 22, 1967. The return was filed on January 5, 1968. On January 6, 1968, provisional assessment to estate duty was made at Rs. 6,67,615. The accountable person prayed for instalments. Whereupon, the appellant was ordered to pay the duty in instalments, on November 29, 1968, under section 70(1) of the Estate Duty Act, 1953 (hereinafter referred to as "the Act"). This was with effect from January 5, 1968, viz., the date on which the return was filed. Thereafter, the final assessment was made on November 30, 1972, estimating the duty at Rs. 63,15,970. On January 1, 1973, an application for instalments was filed and that was granted on February 22, 1973. Thereupon, the proceedings of the Assistant Controller of Estate Duty, Bangalore, dated N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31,562 31-3-1978 23,609 07-8-1978 5,467 -------------- Total 3,97,881 -------------- (Sd.) R. Venkataramana lyer, Asst. Controller of Estate Duty, Bangalore." This was appealed against. The Appellate Controller by his order dated January 29, 1982, confirmed the order passed by the Assistant Controller of Estate Duty, Bangalore. The matter was taken to the Appellate Tribunal in E. D. A. No. 13/ (Bang) 1/ 1982 with regard to the payment of interest. The Tribunal was of the view that no appeal would lie and, in the result, the appeal was dismissed. This was questioned in W. P. No. 18655 of 1984. The matter came up before our learned brother, Justice Rajendra Babu. Learned counsel appearing for the petitioner urged th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-sections (1) and (2) of section 70 of the Act, operate in different fields, and, therefore, the levy is perfectly valid. The ruling in Bettiah Estate v. Union of India [1977] 108 ITR 210 (Patna) was a case relating to rectification under section 61 of the Act. There, the question arose whether after rectification of the assessment, interest could be demanded under section 70(2) of the Act. The court answered the question in the negative. That case has no application. On a careful consideration of the above, we are in entire agreement with the argument advanced on behalf of the Revenue. Section 57 of the Act deals with power to make provisional assessment. The facts narrated above would clearly show that, consequent upon the return fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the regular assessment there could be payment of interest under section 70(2). The court held that the same was not permissible. But the situation here is entirely different and is governed by section 70(1) of the Act. As a matter of fact, at pages 211 and 212 in Bettiah Estate v. Union of India [1977] 108 ITR 210 (Patna), it is stated thus : "The provision for making a provisional assessment is contained in section 57 of the Act which empowers the Controller to make in a summary manner a provisional assessment of the estate duty payable by the person delivering the account on the basis of the account delivered, at any time after the receipt of the account by him under sub-section (2) of section 57 of the Act Upon making of the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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