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TMI Blog1973 (2) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... rders dated 30th of March, 1964, 27th of April, 1964, and 8th of June, 1966, being annexures "E", "F" and "G" to the petition. These are orders of penalty passed under section 73(5) of the Estate Duty Act, 1953, read with section 46(1) of the Indian Income-tax Act, 1922. It appears that one Bhabatosh Ghatak died on 15th of January, 1957. Then in September, 1957, return of assets under the Estate D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the certificate officer directed payment of instalments of Rs. 800 per month. Payments have been made according to the instalments granted by the certificate officer. But on the 30th March, 1964, inasmuch as the duty was outstanding for about Rs. 70,000, penalty was imposed because the assessee had defaulted in payment of the dues in accordance with the instalments granted to him as mentioned in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner was not "in default" and could not be considered to be an assessee in default. The Indian Income tax Act, 1922, and by incorporation of the said provision of applicability to the Estate Duty Act, 1953, provides for the liability of the assessee to make the payment in accordance with the Act. Section 45 of the Act stipulates the time when tax dues have to be paid and when an assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions contemplated under the Act. It is open to the department to proceed with both or either of these proceedings; one is not exclusive of the other in the scheme of the Act unless specifically enjoined by the Act. It is in any event not so in the case of imposing penalty when an assessee is in default under section 46(1) of the Act. In the aforesaid view of the matter the petitioner is not en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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