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TMI Blog1981 (3) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... m the date of death of the deceased. The Asst. Controller commenced assessment proceedings on that return. During its pendency, the accountable person raised an objection before the Asst. Controller that as the return was filed beyond the period of limitation prescribed by s. 73A of the E.D. Act, it was a nullity and no assessment proceedings could validly be undertaken on its basis. The objection was rejected and in due course the assessment was completed. This view of the Asst. Controller was upheld on appeal. The accountable person then went up in appeal to the Tribunal. The Tribunal held that the return filed by the accountable person could not be treated to be a valid return under s. 53(3) of the Act because it was filed beyond the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - (a) in the case of a first assessment, after the expiration of five years from the date of death of the deceased in respect of whose property estate duty became payable; and ........" This provision lays down a clear and categorical bar to the commencement of assessment proceedings. They cannot be commenced after the expiry of five years from the date of death of the deceased. Under the E.D. Act, the assessment proceedings commence with the filing of the return as prescribed by s. 53(3) of the Act and, under it, the return could validly be filed within six months of the date of death or within such further time as may be extended by the Asst. Controller. That provision obviously is not applicable to the facts of the present case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 56 applies to a case where the executor of the deceased wants a representation certificate. Then alone he is required to file an account of the properties of the deceased to the Controller. Under sub-s. (2), the accountable person is required to produce a certificate from the Controller that the requisite estate duty has been paid in respect of the property for which a succession certificate is applied for. Proceedings under S. 56 commence when some one desires to have a representation certificate or a succession certificate, not otherwise. In the present case, none of the two situations have occurred. We are, therefore, clear that the assessment proceedings were invalid and were rightly quashed by The Tribunal. We, therefore, answer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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