https://www.taxtmi.com/caselaws?id=284781 A valid adoption by a widow under Hindu law relates back to the death of the adoptive father and divests the widow of any disposing power over the property, which vests in the adopted son. On that footing, the Court held that the Estate Duty Officer had no jurisdiction to assess property that had already vested in the petitioner as the adopted son, because the widow retained no estate or interest capable of being brought within the Estate Duty Act's deeming provisions. The availability of an alternative remedy did not prevent writ relief where the authority was acting without inherent jurisdiction. The notice and proposed assessment were quashed insofar as they concerned that property, and prohibition was issued against further proceedings. en-us Mon, 10 Apr 1961 00:00:00 +0530 Tue, 10 Dec 2019 18:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284781 A valid adoption by a widow under Hindu law relates back to the death of the adoptive father and divests the widow of any disposing power over the property, which vests in the adopted son. On that footing, the Court held that the Estate Duty Officer had no jurisdiction to assess property that had already vested in the petitioner as the adopted son, because the widow retained no estate or interest capable of being brought within the Estate Duty Act's deeming provisions. The availability of an alternative remedy did not prevent writ relief where the authority was acting without inherent jurisdiction. The notice and proposed assessment were quashed insofar as they concerned that property, and prohibition was issued against further proceedings. Case-Laws Income Tax Mon, 10 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284781