TMI Blog1991 (3) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... 1971. Estate duty return was filed by the accountable person on October 7, 1976. An application was made on September 12, 1979, for grant of certificate under section 57(2) of the Act even though no application was made to any court whatsoever by the accountable person or by anybody also for grant of representation and/or succession certificate in the matter of the estate of the said deceased. When a plea was taken before the Assistant Controller of Estate Duty that the assessment of estate duty could not be made in view of the bar of time laid down in section 73A of the Act, the Assistant Controller of Estate Duty observed "the return was filed more than five years after the death of the deceased and the return was filed by the accounta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roller nor the Commissioner of Income-tax (Appeals) had discussed the said application anywhere in their orders nor relied upon the same in passing their orders. The Tribunal, relying on the decision of the Division Bench of this court in the case of Asst. CED v. Ashok Singh [1980] 124 ITR 587, came to the conclusion that the assessment made by the Assistant Controller was not barred by limitation. The accountable person moved a miscellaneous application before the Tribunal contending that the conclusion of the Tribunal was not covered by the decision of this court in the case of Ashok Singh [1980] 124 ITR 587. The Tribunal rejected this application on the ground that whether the conclusion of the Tribunal is supported by the above decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 56 of the Act." On the basis of the said decision, Mr. Chopra contended that since, in this case, the assessee did not want to obtain any representation or any succession certificate and did not move the civil court, the estate duty authorities have to govern themselves by section 73A and other provisions of law applicable for levy of estate duty. We are, however, unable to accept this contention. Whether or not the assessee has moved the civil court for obtaining the succession certificate is not material. The question is whether the assessee wanted to have the succession certificate and whether with that end in view he moved the Assistant Controller of Estate Duty by filing a statement. By this process, in this case, admittedly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... words the mandatory provisions of section 56 cannot be fulfilled. It has been contended on behalf of the respondent that in cases where five years have expired from the date of death of the deceased or where three years have expired from the date of first assessment and there is a question of reassessment, the Controller will give a certificate to the effect that there is no claim of estate duty or that no duty is due from the accountable person. It should, however, be noticed that under the relevant provisions of the Estate Duty Act and the Estate Duty Rules (namely, sections 57 and 67 and rule 26) certificate can be given only after the assessment and depending upon the result thereof. The prescribed forms of certificate are E. D. 4 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication is made for the grant of representation or succession certificate and the account or the copy of the application is delivered to the Controller as required by section 56. The language of section 73A should also be noted. It states that: 'No proceedings for levy of any estate duty under this Act shall be commenced . . .' This, in our opinion, means, as contended on behalf of the appellant, only those cases where the initiation or commencement of the proceedings for the levy of estate duty is at the instance of the Controller such as under section 59 or section 58(4) of the Act when no account is delivered or there is question, of property escaping assessment. It should also be noticed that although section 73A is specifically ment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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