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of <h1>Estate Duty Act: Controllers Must Issue Notice Before Assessments u/s 58(4), Start Proceedings u/s 59(a) Timely.</h1> The Board addressed the procedure for cases under the Estate Duty Act, 1953, where no account has been delivered to the Controller under sections 53 or 56. It was advised that the Controller should not proceed with assessments under section 58(4) without issuing a notice. Instead, the appropriate action is to initiate proceedings under section 59(a) within the time limit specified in section 73A. This instruction clarifies the proper approach to ensure compliance with the statutory requirements.
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