TMI Blog1962 (10) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... icer dated the 27th of March, 1961, levying a penalty of ₹ 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 petitioner had filed a statement of account as required by the Estate Duty Act sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 D to the counter-affidavit. The petitioner had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 proper form as required by the Act. The short ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cannot be any doubt that if the demand notice itself is cancelled for any reason whatsover, there can be no default in respect of such notice of demand. Before there can be any default the notice of demand should be valid in all respects. For these reasons, I would direct that a writ will issue quashing the order of the Assistant Controller, Estate Duty, dated the 27th March, 1961, imposing a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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