1990 (10) TMI 38

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..... of the Estate Duty Act with respect to the estate of his father, who died on June 25, 1979. Provisional assessment was made according to which duty of Rs. 44,192 was due from the petitioner. Since it was not paid within the time prescribed, proceedings for recovering the same were taken. Be that as it may, the fact remains that the petitioner did pay the entire amount on February 2, 1980, and requ .....

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..... his case, it would be seen that the tax recovery certificate itself is dated January 22, 1980, and the petitioner paid the entire duty on February 2, 1980. Whether, in such circumstances, any recovery charges are leviable is doubtful, particularly when the notice of demand in pursuance of the recovery certificate itself appears to have been issued on March 10, 1980. Be that as it may, that is not .....

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