Prospective reassessment power under the Estate Duty Act cannot reopen assessments that became final before commencement.

Section 59 of the Estate Duty Act, 1953 was a substantive reassessment provision that operated only from 1 July 1960 and could not be used to reopen assessments already final before that date. In the absence of express retrospective language, a saving clause, or necessary implication authorising reopening of completed assessments, the earlier final assessment remained undisturbed. The former rectification power under section 62 was distinct from reassessment and could not support the impugned action after its deletion. Reassessment in such circumstances was therefore impermissible, and the legal position was stated against the Controller and in favour of the accountable person.

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Issues: Whether reassessment under section 59 of the Estate Duty Act, 1953 could be initiated in respect of an assessment that had become final before 1 July 1960, when section 59 was brought into force.

Analysis: The reassessment power under section 59 was a substantive enabling provision and came into force only from 1 July 1960. The earlier final assessment had not been reopened under any express saving or retrospective provision. The amendment did not contain any clear language or necessary intendment authorising reopening of assessments already finalised before the provision became operative. The limited rectification power under section 62 of the unamended Act was distinct from the power of reassessment under section 59 and could not sustain the impugned reassessment order after deletion of section 62.

Conclusion: Reassessment under section 59 could not validly be undertaken in respect of assessments that had attained finality before 1 July 1960; the answer was in the negative and against the Controller, and in favour of the accountable person.

Ratio Decidendi: A reassessment provision first introduced prospectively cannot be applied to reopen assessments that had already become final before its commencement unless the statute expressly so provides or such intent follows by necessary implication.

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