Person aggrieved requirement limits estate duty appeals; executor without legal prejudice lacks locus to challenge reassessment.

A statutory appeal under the Estate Duty Act lies only to a person who is legally aggrieved by the assessment order. Applying the settled meaning of "person aggrieved," the Tribunal noted that an executor who was not materially or legally prejudiced by the reassessment lacked locus to appeal. An appellant who seeks a higher estate duty burden for the estate, without showing a legal grievance from the order, cannot maintain the appeal. The appellate order enhancing estate duty was therefore vacated on the preliminary objection, and the merits were left undecided.

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Issues: Whether an executor who was not aggrieved by the reassessment could maintain an appeal under the Estate Duty Act against the Assistant Controller's order.

Analysis: The right of appeal is statutory and arises only when the appellant is a person objecting to the order in the sense of being legally aggrieved. Under section 62 of the Estate Duty Act, the appeal lies only to a person who can show a legal grievance from the assessment order. A person who seeks a larger estate duty liability for the estate, and thereby more tax to be paid, is not a person aggrieved in law. The Tribunal applied the settled meaning of "person aggrieved" and held that the executor who filed the appeal was not materially or legally prejudiced by the reassessment order.

Conclusion: The appeal before the Appellate Controller was not maintainable at the instance of the executor who filed it.

Final Conclusion: The appellate order enhancing the estate duty was vacated and the appeal succeeded on the preliminary objection, leaving the merits undecided.

Ratio Decidendi: A statutory appeal under the Estate Duty Act can be maintained only by a person who is legally aggrieved by the assessment order, and a person who is not under a legal burden or prejudice from that order has no locus to appeal.

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