https://www.taxtmi.com/caselaws?id=20630 The Calcutta HC stated that a residuary legatee cannot be assessed to wealth tax on an undivided share in an estate until administration is complete and the residue has crystallised. Section 19A of the Wealth-tax Act requires the executor to be charged on the deceased person's net wealth while the estate remains unadministered, and direct assessment on the beneficiaries was therefore without jurisdiction on these facts. The court also held that the existence of an alternative remedy did not bar writ relief where the impugned assessment was jurisdictionally defective. The wealth-tax assessments and proceedings based on them were set aside. en-us Tue, 01 Oct 1991 00:00:00 +0530 Mon, 16 Nov 2009 12:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20630 The Calcutta HC stated that a residuary legatee cannot be assessed to wealth tax on an undivided share in an estate until administration is complete and the residue has crystallised. Section 19A of the Wealth-tax Act requires the executor to be charged on the deceased person's net wealth while the estate remains unadministered, and direct assessment on the beneficiaries was therefore without jurisdiction on these facts. The court also held that the existence of an alternative remedy did not bar writ relief where the impugned assessment was jurisdictionally defective. The wealth-tax assessments and proceedings based on them were set aside. Case-Laws Wealth-tax Tue, 01 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20630