1990 (10) TMI 38

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.... REDDY C. J.-The petitioner filed a return as an accountable person under the provisions of the Estate Duty Act with respect to the estate of his father, who died on June 25, 1979. Provisional assessment was made according to which duty of Rs. 44,192 was due from the petitioner. Since it was not paid within the time prescribed, proceedings for recovering the same were taken. Be that as it may, the....

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.... for the Government says that the petitioner has also got to pay the recovery charges. In this case, it would be seen that the tax recovery certificate itself is dated January 22, 1980, and the petitioner paid the entire duty on February 2, 1980. Whether, in such circumstances, any recovery charges are leviable is doubtful, particularly when the notice of demand in pursuance of the recovery certif....