Additional evidence in estate duty appeals may be received absent statutory prohibition, even after best judgment assessment.

An appellate authority may receive and consider additional materials in an appeal against a best judgment assessment under the Estate Duty Act, 1953, unless the statute expressly forbids it. Section 62 contains no restriction excluding such material merely because the original assessment was made under section 58(4). The distinction between jurisdiction to receive material and discretion to act on it was recognised, and the appellate authority's powers were treated as co-extensive with those of the original authority. The reference was rejected because no referable question of law arose.

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Issues: Whether, in an appeal against a best judgment assessment made under section 58(4) of the Estate Duty Act, 1953, the Appellate Controller had jurisdiction to receive and act upon additional materials produced by the accountable person.

Analysis: The jurisdiction of an appellate authority is co-extensive with that of the original authority unless the statute provides otherwise. Section 62 of the Estate Duty Act, 1953, governing appeals from orders of the Assistant Controller, contains no restriction excluding additional materials merely because the original assessment was made under section 58(4). The distinction between lack of jurisdiction to entertain materials and discretion whether to act upon them was emphasised, and the statutory scheme did not curtail the appellate authority's power to receive such materials.

Conclusion: The Appellate Controller was entitled to receive the additional materials, and the objection to the Tribunal's view failed.

Final Conclusion: The reference application was rejected because no question of law arose for reference, as the appellate authority's power to consider additional material was upheld.

Ratio Decidendi: In the absence of a statutory prohibition, an appellate authority may receive additional materials in an appeal even against a best judgment assessment, because its powers are co-extensive with those of the original authority.

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