1996 (9) TMI 90

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....livered by ASHOK BHAN J.--This is a petition under section 64(3) of the Estate duty Act, 1953 (hereinafter referred to as "the Act"), filed by the Controller of Estate Duty, Patiala (hereinafter referred to as the Revenue), for directing the Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh (hereinafter referred to as "the Tribunal"), for referring the following three questions along ....

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....state Duty (hereinafter referred to as ACED) made an entry on February 27, 1973, "issue notice". A notice No. 1243 under section 59(a) of the Act is stated to have been issued on June 5, 1973 (postal registration No. 935) in the name of Ujjagar Singh though the names of all the accountable persons as mentioned in the ACED's order are as follows : " Ujjagar Singh, Joginder Singh, Rajinder ....

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....able persons, at least, which are known to the ACED. The alleged issue of notice being in the name of only one accountable person, the assessment must be quashed. The pleas raised by the accountable persons were not accepted and after determining the value of the estate of the deceased, estate duty was ordered to be levied. In appeal, the order of the ACED regarding the correctness of the levy ....

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....r from its service is a question of law. Counsel appearing for the Revenue as well as for the assessee are agreed that the question as to whether notice has to be given to all the accountable persons to commence the proceedings or that the service on one of the accountable persons is sufficient has not been decided either by this court or by the Supreme Court of India. Questions Nos. (i) and (ii) ....