Accountable person under Estate Duty Act depends on statutory vesting, not mere agency in managing property.

The Estate Duty Act requires the return and assessment to be linked to a statutory "accountable person" under section 2(12A), read with section 53(1), which fastens liability on the person in whom the property vests or who otherwise receives it. A prior partition and absence of reunion were treated as binding factual findings, so the property on death was held to pass to the widow, not the brother. Mere management of partnership affairs as an agent did not make the brother accountable, because agency alone does not create estate duty liability.

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Issues: Whether the assessment under the Estate Duty Act was invalid because it was made on the basis of an estate account filed by the brother of the deceased, when the brother was claimed to be the accountable person.

Analysis: The definition of "accountable person" in section 2(12A) had to be read with section 53(1) of the Estate Duty Act, 1953, which fastens liability on persons in whom the property passing on death vests or who otherwise receive it. The finding that there had been a partition long before the death of the deceased and that no reunion had been established was a binding finding of fact. On those facts, the property on death passed to the widow and not to the brother. The brother was also not accountable merely because he managed the partnership affairs, since section 53(1) does not make a person accountable when he acts only as an agent in management.

Conclusion: The brother was not the accountable person, and the assessment based on his return was bad in law.

Final Conclusion: The reference was answered in favour of the assessee, and the departmental challenge to the validity of the assessment failed.

Ratio Decidendi: For estate duty liability, only a person who falls within the statutory definition of accountable person under section 2(12A), read with section 53(1), can validly furnish the return or be fastened with the assessment; mere management of property as an agent does not create such liability.

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