1991 (9) TMI 40

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.... the same, an assessment was made under section 58(4) of the Estate Duty Act, 1953. That assessment was set aside by the Appellate Controller by the order dated February 5, 1973, with the direction to make a fresh assessment. Accordingly, the Assistant Controller made a fresh assessment. Now under section 58(3) (sic) of the Act, the claim of Sheo Rattan Lal Misra was that Sri Lalloo Prasad Misra and Sheo Rattan Lal Misra were assessed in the status of a Hindu undivided family up to the assessment year 1943-44. Later on, a partition took place between the two brothers and they formed a partnership firm. It was claimed that, with effect from October 22, 1966, a reunion took place between the two brothers. Reliance was placed by Sheo Rattan La....

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....as bad in law, as it was based on an account of the estate of the deceased filed by Shri Sheo Rattan Lal Misra ? " Section 2(12A) of the Estate Duty Act, 1953, defines the word " person accountable " or " accountable person ". It reads as follows: "(12A) `person accountable' or 'accountable person' means the person accountable for estate duty within the meaning of this Act, and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of the principal value of the estate of the deceased. Therefore, according to the definition, we have to find out as to who is the " person accountable " for estate duty within the meaning of this Act. In order to locate the same, we have to refer to sect....

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....gard to the facts stated above and, the provisions of law narrated above, we find that the said contention has got no force. Admittedly, the partition had taken place between Sri Lalloo Prasad Misra and Sheo Rattan Lal Misra much before the death of Sri Lalloo Prasad Misra and no reunion having taken place between the two; in other words, the claim of reunion as alleged by Sri Sheo Rattan Lal Misra has not been established ; in our opinion, it cannot be said that on the death of Sri Lalloo Prasad Misra, the property passed to Sri Sheo Rattan Lal Misra. On the other hand, on the facts of this case, we find that, on the death of Sri Lalloo Prasad Misra, the property passed on to Sumitra Devi, his widow. Late Sri Lalloo Prasad Misra had no iss....