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Issues:
1. Validity of the order passed by the Assistant Controller of Estate Duty. 2. Allegations of incorrect assumptions and lack of evidence in passing the order. 3. Natural justice principles and fairness in the proceedings. 4. Applicability of writ jurisdiction in quashing the order despite alternative appeal remedy. Analysis: The petitioner sought a writ of certiorari to challenge the order passed by the Assistant Controller of Estate Duty, contending that the lands purchased in his name, his wife's, and son's names were wrongly treated as joint family properties. The Assistant Controller's order was criticized for lacking a basis for concluding that the properties were acquired with joint family funds, and for assuming the properties were always treated as joint family assets. The petitioner argued that the order was unsupported by evidence and ignored documentary proof provided, leading to the writ petition to quash the order. The Assistant Controller, in response, defended the correctness of the order, but the High Court noted that the order did not disclose the basis for linking the properties to joint family funds. The Court emphasized that findings of fact must be supported by evidence and not based on surmise or conjecture, highlighting the lack of justification in the Assistant Controller's order. The petitioner's denial of having made certain income-tax returns or statements, which the Assistant Controller relied on, raised concerns about procedural fairness and natural justice. The High Court observed that the order failed to specify the income-tax proceedings or evidence used against the petitioner, indicating a potential violation of natural justice. The Court criticized the lack of transparency in the proceedings, including undisclosed local enquiries and information not provided to the petitioner for explanation or contradiction. The judgment highlighted that findings unsupported by evidence or made unfairly against a party could render the entire proceedings invalid and liable to be quashed. Despite the department's argument that the petitioner should have appealed to the Appellate Directorate, the High Court justified its intervention due to fundamental flaws in the Assistant Controller's order. The Court rejected the technical argument of alternative remedy, emphasizing the need to address clear violations of natural justice and unsupported findings. Consequently, the High Court allowed the writ petition, quashing the impugned order and directing a fresh assessment of the estate duty payable, while refraining from awarding costs in the case. In conclusion, the judgment focused on the importance of evidence-based decision-making, adherence to natural justice principles, and the appropriateness of invoking writ jurisdiction in cases of procedural irregularities or lack of fair treatment in administrative orders.
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