Rectification confined to record errors, not probate valuations, and reassessment remains subject to statutory limitation.

Rectification under section 61 of the Estate Duty Act is confined to a mistake apparent from the assessment record itself, and cannot be used to substitute a valuation taken from probate proceedings. A later or external valuation does not, by itself, create an apparent error in the estate duty assessment record. If the authority sought to alter the assessment on that basis, the proper course would be reassessment under section 59, but that route remained subject to the limitation bar under section 73A. The probate record was not part of the material record for rectification, so enhancement could not be sustained through section 61.

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Issues: Whether rectification under section 61 of the Estate Duty Act, 1953 could be sustained on the basis of a valuation made in probate proceedings, and whether the attempt to reopen the assessment was in substance a reassessment barred by limitation.

Analysis: The power of rectification under section 61 extends only to a mistake apparent from the assessment record. A different valuation adopted by another authority in probate proceedings does not, by itself, create such a mistake in the estate duty assessment record. The provision is analogous to section 35(1) of the Indian Income-tax Act, which permits correction of errors apparent from the record, not correction based on a subsequent or external determination. On the facts, the proper course, if any, would have been reassessment under section 59, but that route was unavailable because the proceedings were time-barred by section 73A. The probate record was also not part of the record relevant for rectification under section 61, because the deduction under section 50 arises only after estate duty has been determined.

Conclusion: Rectification under section 61 was not permissible, and the impugned enhancement could not be upheld; the challenge succeeded in favour of the petitioner.

Final Conclusion: The estate duty authority lacked power to revise the assessment through rectification on the basis of the probate valuation, and the order of enhancement was quashed.

Ratio Decidendi: Rectification is confined to mistakes apparent from the assessment record itself and cannot be used to substitute a fresh valuation derived from an external proceeding; where the proper remedy is reassessment, it must also satisfy the statutory limitation period.

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