TMI Blog2018 (3) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... rson to raise the issue questioning the legality of the assessment made by the Income-Tax Officer, Trust-cum-Estate Duty Circle? Held that: - the power to appoint the Controllers for the purposes of the Estate Duty Act, is with the Central Government only. By notification dated 03.05.1976, the Board directed Income-Tax Officers, Trust Circle, Nagpur, to perform those functions in relation to a specific category of estate. This act of Board, therefore, shows that these Income-Tax Officers, Trust Office, Nagpur, were not already Controllers. Section 15 of General Clauses Act, 1897, has no bearing on this issue as that section presupposes appointment by an authority empowered by the statute to make it. Appeal allowed in part - de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stly on the competency of the Income -Tax Officer Trust -cum -Estate Duty Circle to frame the assessment under the Estate Duty Act. By last question the issue, whether such a challenge going to the root of the matter, could have been allowed to be raised at the stage of final hearing by the second Appellate Authority, is also referred. 4. This Court has on 27.03.2002 issued notices and thereafter the matter was listed on various dates. On 04.08.2017, Division Bench of this Court, in the light of its earlier order dated 08.06.2017, has passed the following order : Shri A. Parchure with B. Mohta, Advocates for appellant. CORAM : M.S. SANKLECHA MANISH PITALE, JJ. DATE : 04.08.2017 . On 8th June 2017, we passed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8th September, 2017. (MANISH PITALE, J.) (M.S. SANKLECHA, J.) 5. Thereafter, no further statement, upon the decision by the Collegium, has been made. Shri Bhattad has pointed out that the Act has been repealed in the year 1995 and Department could not trace out all relevant papers having bearing on the issue. As such, collegium is not in a position to apply its mind effectively. 6. In view of this statement, on the basis of available material, we have heard Shri Bhattad, learned counsel. He has relied upon the provisions of Section 15 of the General Clauses Act, 1987, to urge that power to make any appointment also carries with it a power to make appointment either by name of incumbent or then with reference to his office. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1953, prescribes the authorities for the purpose of the Act. Those authorities are (a) Board, (b) Controllers of Estate Duty, (bb) Appellate Controllers of Estate Duty and (c) Valuers. Sub section (2) stipulates that the Central Government can appoint as many Controllers of Estate Duty as it thinks fit and such Controllers, subject to control of Board, have to perform their functions in relation to such estates or classes of estates, as may be assigned to them by the Board. The first proviso thereto again is empowering Controller to frame assessment in relation to whole estate or any part thereof, if within his limits any part of the estate of the deceased is located. This is subject to Rules to be framed by the Board. Second proviso again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Commissioner, can exercise functions of the Controller in respect of the estate of the deceased, if the case relating to estate is specifically assigned to him under second proviso to sub section (2) of section 4 of the Act. 12. Second proviso, as already noted supra, enables Board to issue general or special orders directing any Controller mentioned by it to exercise all or any of the powers conferred on the Controller by the Estate Duty Act, to the exclusion of any other Controller. 13. Thus, consistent reading of Rule 5 with second proviso to section 4 mentioned supra shows that such a person to fall under special or general orders of Board, must first qualify as Controller. 14. A perusal of above mentioned provisions, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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