1962 (10) TMI 80

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....ENT This is a writ petition directed against the order of the Estate Duty Officer dated the 27th of March, 1961, levying a penalty of Rs. 10,000 for default in complying with the notice of demand dated the 7th of January, 1961, The facts leading up to this petition briefly are these : The petitioner is the son and accountable person of the deceased, who died on the 13th July, 1959. The petit....

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....d with section 73 of the Estate Duty Act, 1953, a notice was issued by the Assistant Controller to the Agent, State Bank of India, Varanasi, freezing the assets of the deceased. This made the petitioner's position more difficult. The Assistant Controller was alive to the situation and gave the petitioner time up to the 21st March, 1961, by his letter dated 16th March, 1961, which is annexure "....

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.... jurisdiction of this court. By an amendment to the petition a letter from the Assistant Controller has been brought on the record dated the 28th of October, 1961, whereby the old demand notice which had already been served on the petitioner on the 7th January, 1961, for non-compliance of which the impugned penalty was levied on the 27th March, 1961, was cancelled by him, as it was not in the prop....