ASHOK SINGH versus ASSISTANT CONTROLLER OF ESTATE DUTY, CALCUTTA AND OTHERS

ASHOK SINGH versus ASSISTANT CONTROLLER OF ESTATE DUTY, CALCUTTA AND OTHERS

Proceedings for levy or assessment of estate duty cannot be commenced after expiry of five years from the date of death as barred by Section 73A of Estate Duty Act. Consequently, production of a certificate from the Controller under Section 56 becomes an impossible compliance in such cases. The statutory bar is comprehensive and includes succession certificate proceedings; harmonious construction between Sections 56 and 73A must uphold the limitation.

Parties
Appellant: Ashok Singh; Respondents: Assistant Controller of Estate Duty, Calcutta and Others
Jurisdiction
India
Judgment Date
12 May 1992
Procedural Posture
Civil Appeal / Supreme Court Judgment After Appeal From Calcutta High Court
Outcome
Appeal allowed
Legal Topics
Limitation on Estate Duty Proceedings, Succession Certificates, Interpretation of Statutes
Taxation Estate Duty Limitation on Estate Duty Proceedings Succession Certificates Interpretation of Statutes

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Parties

Ashok Singh

Appellant

Assistant Controller of Estate Duty, Calcutta and Others

Respondents

Procedural Posture

Civil Appeal / Supreme Court Judgment After Appeal From Calcutta High Court

Legal Issues

  1. 1 Whether proceedings for levy of estate duty are barred if not commenced within five years from death as per Section 73A of Estate Duty Act, 1953
  2. 2 Whether production of certificate from Estate Duty Controller is required where limitation under Section 73A has expired
  3. 3 Whether the meaning of ‘levy’ in Section 73A includes proceedings for assessment

Ratio Decidendi

Proceedings for levy or assessment of estate duty cannot be commenced after expiry of five years from the date of death as barred by Section 73A of Estate Duty Act. Consequently, production of a certificate from the Controller under Section 56 becomes an impossible compliance in such cases. The statutory bar is comprehensive and includes succession certificate proceedings; harmonious construction between Sections 56 and 73A must uphold the limitation.

Court Disposition

Appeal allowed

Orders

  • Impugned judgment of Calcutta High Court set aside
  • No order as to costs