https://www.taxtmi.com/caselaws?id=28103 Delay in invoking writ jurisdiction under Article 226 is not governed by rigid limitation; the court examines whether a prudent litigant should have acted earlier, and absent prejudice to the State or third parties, laches may not bar relief. The article also explains that an estate-duty assessment must rest on property passing on death; where the civil decree underpinning the assessment is altered in appeal and the deceased is no longer treated as owner at the relevant time, the factual foundation of the levy disappears and the assessment becomes unsustainable. 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 under Article 226 is not governed by rigid limitation; the court examines whether a prudent litigant should have acted earlier, and absent prejudice to the State or third parties, laches may not bar relief. The article also explains that an estate-duty assessment must rest on property passing on death; where the civil decree underpinning the assessment is altered in appeal and the deceased is no longer treated as owner at the relevant time, the factual foundation of the levy disappears and the assessment becomes unsustainable. Case-Laws Income Tax Mon, 02 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28103