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TMI Blog1989 (5) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... sly or by necessary implication. If an assessment has already been made and completed, the assessee cannot be subjected to reassessment unless the statute permits that to be done. Thus we hold that section 59 of the Estate Duty Act is not retrospective in operation and that the reopening of the assessment under section 59 of the Act is bad in law. Appeal dismissed. - C.A. 2 OF 1975 - - - Dated:- 2-5-1989 - Judge(s) : SABYASACHI MUKHERJEE., R. S. PATHAK JUDGMENT The judgment of the court was delivered by R. S. PATHAK C. J. 1. -The facts in these appeals lie within a narrow compass. One Abdulhussein Gulamhussein Merchant died on February 8, 1959. The accountable persons filed returns under the provisions of the Estate Duty Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in operation and if so, in the facts and circumstances of the case, the reopening of the assessment under section 59 of the said Act was bad in law ?" Section 62 as originally enacted read as follows : "Rectification of mistakes relating to valuation for estate duty. 1 ) If, after the determination of the estate duty payable in respect of any estate, it appears to the Controller that, by reason of any mistake apparent from the record or of any mistake in the valuation of any property in any case other than a case in which the valuation has been the subject matter of an appeal under this Act or of the omission of any property, the estate duty paid thereon is either in excess of or less than the actual duty payable, he may, either on hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the property included in the account or of omission to include therein any property which ought to have been included or of assessment at too low rate or otherwise, or (b) has, in consequence of any information in his possession, reason to believe notwithstanding that there has not been such omission or failure as is referred to in clause (a) that any property chargeable to estate duty has escaped assessment, whether by reason of undervaluation of the property included in the account or of omission to include therein any property which ought to have been included, or of assessment at too low rate or otherwise, he may at any time, subject to the provisions of section 73A, require the person accountable to submit an account as requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he "omission of any property", but it seems to us that the incidents of the power under section 62 relate to a situation materially different from the incidents of the power contemplated under section 59. The High Court has closely analysed the provisions of the two sections and has come to the conclusion that the power of reassessment conferred by the new section 59 is quite different from the power conferred by the old section 62. We are in agreement with the High Court. The contention on behalf of the Revenue is based on the identity alleged between the new section 59 and the old section 62, and that, therefore, the new section should be regarded as retrospective, cannot be accepted. As it stands, there are no specific words either wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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