Estate duty limitation bars belated returns from conferring jurisdiction to start assessment proceedings

Section 73A of the Estate Duty Act bars commencement of first assessment proceedings after five years from the date of death, so a voluntary return filed beyond that statutory period cannot confer jurisdiction on the assessing authority. The return contemplated by section 53(3) had to be filed within the prescribed six months or any valid extension, and a belated return could not revive limitation. The alternative procedures under sections 56 and 58 also did not apply on the stated facts. The legal effect is that proceedings initiated on the basis of such a delayed return are without authority and the assessment is liable to be quashed.

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Issues: Whether a voluntary return of estate duty filed after expiry of the statutory period could validly commence assessment proceedings, and whether the assessment was barred by limitation.

Analysis: Section 73A of the Estate Duty Act imposes a clear bar on commencement of proceedings for levy of estate duty after five years from the date of death in a first assessment. The return contemplated by section 53(3) had to be filed within six months or within extended time, and that provision did not assist a return filed years later. The alternative modes under sections 56 and 58 also did not apply on the facts. Since the proceedings were sought to be initiated on the basis of a belated voluntary return filed beyond the period prescribed by section 73A, the assessing authority lacked jurisdiction to proceed.

Conclusion: The belated return had no legal efficacy to commence valid assessment proceedings, and the assessment was rightly quashed.

Ratio Decidendi: Where a statute expressly bars commencement of estate duty proceedings after a fixed limitation period, a return filed beyond that period cannot confer jurisdiction or validate assessment proceedings.

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