https://www.taxtmi.com/caselaws?id=28103 Delay in invoking writ jurisdiction does not automatically bar relief where the petitioner had no effective basis to challenge an estate-duty assessment until appellate civil proceedings altered the relevant title position, particularly where no prejudice or third-party change of position is shown. Estate duty may be levied only on property passing on death. Once an appellate decree removed the factual basis for treating the deceased as owner, the assessment became unsustainable, notwithstanding that the revenue department was not a party to the civil litigation. The altered decree remained relevant to establish the factual position, and the assessment was liable to be quashed. en-us Mon, 02 May 1983 00:00:00 +0530 Fri, 19 Feb 2010 10:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28103 Delay in invoking writ jurisdiction does not automatically bar relief where the petitioner had no effective basis to challenge an estate-duty assessment until appellate civil proceedings altered the relevant title position, particularly where no prejudice or third-party change of position is shown. Estate duty may be levied only on property passing on death. Once an appellate decree removed the factual basis for treating the deceased as owner, the assessment became unsustainable, notwithstanding that the revenue department was not a party to the civil litigation. The altered decree remained relevant to establish the factual position, and the assessment was liable to be quashed. Case-Laws Income Tax Mon, 02 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28103