Estate duty notice upheld, with objections to be considered before further action under the Act.

A notice under section 59 of the Estate Duty Act, 1953 called upon the petitioners to explain property alleged to have escaped assessment or been underassessed. Because objections had already been filed, the Court proceeded on the basis that the respondent would examine those objections and apply the relevant provisions of the Act, including section 36(3), before taking further action. The writ petition was not quashed, and the matter was left for decision by the respondent in accordance with law after considering the objections.

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Issues: Whether the writ petition challenging the notice issued under section 59 of the Estate Duty Act, 1953 required quashing, and whether the respondent should consider the objections already filed before proceeding further.

Analysis: The notice called upon the petitioners to furnish an account of property alleged to have escaped assessment or been underassessed. As objections had already been filed, the Court proceeded on the basis that the respondent would examine those objections and act with due regard to the relevant provisions of the Estate Duty Act, including section 36(3).

Conclusion: The Court did not quash the notice and disposed of the writ petition by leaving the matter to be decided by the respondent after considering the objections and the applicable law.

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