SHAIK HASSAN vs ASSISTANT CONTROLLER OF ESTATE DUTY — 1971 PTD 722

Citation: 1971 PTD 722

Court: Mysore High Court

Year: 1968

Decision Date: 1968-09-12

Parties: SHAIK HASSAN vs ASSISTANT CONTROLLER OF ESTATE DUTY

Headnotes

Case cited as 1971 PTD 722

Judgment Text

Court Name: Mysore High Court Judge(s): Ahmed Ali Khan, A. R. Somnath Iyer Title: SHAIK HASSAN vs ASSISTANT CONTROLLER OF ESTATE DUTY Case No.: Writ Petition No. 1899 of 1966 Date of Judgment:1968-09-12 Reported As: 1971 PTD 722 Result: N/A JUDGMENT JUDGMENT SOMNATH IYER, J.---A certain Shaik Abdul Kadar, who was a resident of Goa, died on April 2, 1963, and his son, who is the petitioner, produced au account under section 53(3) of the Estate Duty Act, 1953, in which he stated that the value of the estate in respect of which estate duty was payable was Rs. 26,000. In a covering letter with which that account was delivered, he enumerated the gifts which had been made according to him by the deceased, Shaik Abdul Kadar, before the extension of the Indian laws to the Goa territory. The Assistant Controller of Estate Duty then made a provisional assessment under section 57. In the course of the order which he made, he stated that the petitioner had admitted that the value of the estate of the deceased, in respect of which estate duty was payable, was Rs. 14,42,509 and that, therefore, the tax which could be provisionally determined as payable by the petitioner was Rs. 1,83,196.83. It is this provisional assessm ent which is challenged in this writ petition, and it is contended that the Assistant Controller of Estate Duty was not right in thinking that the petitioner had made any admission that the property of the deceased in respect of which estate duty was payable was of the…

Read the full judgment on Al Wakeelo — Pakistan's AI-powered legal research platform.