Controller action under section 59(a) required when no estate account delivered; initiate proceedings within prescribed time. Where no account has been delivered under the estate duty account provisions, the Controller should initiate proceedings under section 59(a) rather than make an assessment without notice, and must do so within the statutory time limit prescribed by the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Controller action under section 59(a) required when no estate account delivered; initiate proceedings within prescribed time.
Where no account has been delivered under the estate duty account provisions, the Controller should initiate proceedings under section 59(a) rather than make an assessment without notice, and must do so within the statutory time limit prescribed by the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.