whether Assistant Controllers of Estate Duty could impose a fine for non-compliance of summons issued u/s 79 of the Estate Duty Act. - Income Tax - 893/CBDT

INSTRUCTION NO. 893/CBDT Dated : October 25, 1975 Recently, the Board had occasion to consider the question whether Assistant Controllers of Estate Duty could impose a fine for non-compliance of summons issued u/s 79 of the Estate Duty Act. 2. Section 79 of the Estate Duty Act 1953 provides that every authority specified in sub-section (1) of section 4, other than valuers, shall for the purpose of Act, have the same powers as are vested in a Court under the Code of Civil Procedure when trying a suit in respect of, among other things, enforcing the attendance of any person and examining him on oath. Under section 32 of the Code of Civil procedure read with Order XVI and Rule 12, the Court has power to compel attendance of any person to whom summons have been issued and, in the event of default, to impose a fine upon him not exceeding Rs. 500. Similar powers can be exercised by the concerned authorities under the Estate Duty Act. Further, no appeal lies against the order of the Assistant Controller of Estate Duty passed u/s 79 of the Estate Duty Act as section 79 is not amongst the sections mentioned in section 62 of the Estate Duty Act. 3. The above view finds support in the decision of the Income-tax Appellate Tribunal, Cuttack Bench, in the case of Assistant Controller of Estate Duty, Cuttack Vs. Shri Balakrishna Swain (EDA No. 3/CTK of 1974-75) and Assistant Controller of Estate Duty Vs. Shri Kalucharan Swain (EDA No. 4/CTK of 1974-75).