https://www.taxtmi.com/caselaws?id=36810 Section 73A of the Estate Duty Act was construed as a limitation on proceedings initiated by the Controller for levy or reassessment of estate duty, such as escaped-assessment proceedings, and not as a bar to the mandatory procedure under section 56 for applications seeking a grant of representation or succession certificate. The statutory scheme was read as requiring the prescribed account or application copy and the Controller's certificate before the civil court acts, and the omission of section 73A from section 56, contrasted with its express reference in section 59, was treated as significant. On that construction, the notice under section 58(2) was not without jurisdiction on the section 73A objection. en-us Fri, 16 Mar 1979 00:00:00 +0530 Wed, 24 Mar 2010 16:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36810 Section 73A of the Estate Duty Act was construed as a limitation on proceedings initiated by the Controller for levy or reassessment of estate duty, such as escaped-assessment proceedings, and not as a bar to the mandatory procedure under section 56 for applications seeking a grant of representation or succession certificate. The statutory scheme was read as requiring the prescribed account or application copy and the Controller's certificate before the civil court acts, and the omission of section 73A from section 56, contrasted with its express reference in section 59, was treated as significant. On that construction, the notice under section 58(2) was not without jurisdiction on the section 73A objection. Case-Laws Income Tax Fri, 16 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36810