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TMI Blog1978 (2) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assistant Controller under section 61 of the Estate Duty Act by which the duty payable in respect of the property is enhanced ? (2) Whether, on the facts and circumstances of the case, the deduction of Rs. 5,151.25 allowed under section 50 of the Estate Duty Act, 1953, is a mistake apparent from the record within the meaning of section 61 of the Estate Duty Act, 1953 ? " The deceased, Easwara Iyer, was a member of an undivided Hindu family consisting of himself and his three sons, each having a one-fourth share in the joint family properties. On his death, the said one-fourth share passed, for the purpose of the Estate Duty Act. He had also individual properties in addition to his share in the joint family properties. The assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oller. There was a further appeal to the Tribunal at the instance of the Assistant Controller. The Tribunal sustained the order of the Appellate Controller on the maintainability of the appeal. But, on the merits, the Tribunal also agreed that the question as to whether the entire court-fee was deductible or only a proportionate part thereof, was not a mistake or error apparent on the face of the record and would not, therefore, attract a rectification order under section 61 of the Act. This was how the Tribunal summarised its conclusion : "................. So in short even the question as to what is the court-fee to be paid under the law relating to court-fees in the State of Kerala to obtain a succession certificate in respect of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of demand under section 73, appeal to the Appellate Controller in the prescribed form which shall be verified in the Prescribed manner : Provided that no appeal shall lie under sub-clause (iv) of clause (a) unless the duty has been paid before the appeal is filed." It was contended for the revenue that there was neither any determination of the estate duty payable under s. 58 or s. 59, nor any assessment to penalty, nor any objection to valuation to attract clause (a) of section 62(1). While this may be so, we are of the opinion that the appeal is squarely covered by clause (b) of section 62(1) of the Act. The said clause is widely worded and if as a result of the rectification order passed, the accountable person was denying his l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of the Indian Succession Act, from which it is sufficiently clear that for applying for a succession certificate in respect of an estate of the deceased it was necessary to pay court-fee on the value of the entire estate. Court-fee having thus been paid by the accountable person, the question of deduction is governed by section 50 of the Estate Duty Act, which reads : " 50. Relief from estate duty where court-fees have been Paid for, obtaining representation to estate of deceased.--Where any fees have been paid under any law relating to court-fees in force in any State for obtaining probate, letters of administration or a succession certificate in respect of any property on which estate duty is leviable under this Act, the amount of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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