Estate duty reopening failed where full disclosure was made and an internal audit objection was not treated as information.

Estate duty assessment could not be reopened under section 59(a) because the return had fully disclosed the deceased's life interest in the trust property and the deduction under section 33(1)(n) was claimed on that basis; there was no failure to disclose material facts. Reopening under section 59(b) also failed because an internal audit objection was only an opinion and not "information" within the provision. The reassessment was therefore invalid and the accountable person succeeded.

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Issues: Whether the estate duty assessment was validly reopened under section 59(a) or section 59(b) of the Estate Duty Act, 1953.

Analysis: The return had expressly disclosed that the deceased had a life interest in the trust property and the deduction under section 33(1)(n) had been claimed on that basis. The original allowance of the claim could not be disturbed on the footing that there was failure to disclose fully and truly all material facts merely because the internal audit party later objected. Reopening under section 59(b) also failed because the reopening was founded only on an internal audit objection, which was a mere opinion and not information within the meaning of the provision.

Conclusion: The assessment was not validly initiated under either section 59(a) or section 59(b), and the answer is in favour of the accountable person.

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