1982 (1) TMI 60

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....short " the Act "), assessment was completed by the second respondent, who is the authority under the Act, and ex. P-1 assessment order was issued levying estate duty of Rs. 14,46,7. The duty so levied not having been paid, an attempt was made to recover the sum under the provisions of the Kerala Revenue Recovery Act, 1968 (for short " the R.R. Act "). The first respondent, who is the Special Deputy Tahsildar (Arrear Collection), Tellicherry, issued Ex. P-2 notice under s. 49(2) of the R.R. Act stating that if the estate duty together with costs and interest is not paid, the land in T.S. No. 106 of the Tellicherry Municipality will be sold. The petitioner claiming to be in occupation of this land, is aggrieved by Ex. P-2 notice. Accordin....

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....r being passed by the Controller. Section 74 states that estate duty is a first charge on the property liable thereto. Section 73(1) requires the Controller to serve notice of demand on the person accountable or liable to pay the duty specifying the sum payable and the time for payment. Section 73(5) says that the provisions of sub-ss. (1), (1)(a), (2) to (5), (5)(a) and (6) and (7) of s. 46 and s. 47 of the Indian I.T. Act, 1922, shall apply as if the said provisions were provisions of the Act and referred to estate duty instead of to income-tax and the Controller instead of the ITO. The Indian I.T. Act, 1922, was repealed by the I.T. Act, 1961 (see s. 297). The provisions referred to in s. 73(5) of the Act have corresponding provisions in....

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....979] 49 Comp Cas 419; AIR 1979 SC 798). There can be no doubt that s. 73(5) of the Act contains a provision by incorporation and not merely a provision of reference. It does not merely make mention or refer to certain provisions of the Indian I.T. Act, 1922. It says that these provisions shall apply as if they were provisions of the E.D. Act and the reference to the ITO shall be considered as a reference to the Controller and the reference to income-tax shall be understood as a reference to estate duty. In other words, certain provisions of the Indian I.T. Act, 1922, have been bodily incorporated into the scheme of the E.D. Act. This is a scheme of the incorporation and, therefore, the repeal of the Indian I.T. Act, 1922, will not have t....