TMI Blog1989 (6) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the accountable person and in restoring the penalty imposed by the Assistant Controller of Estate Duty ?" Shortly stated, the facts are that the accountable person was required to pay a sum of Rs. 57,239 by way of estate duty under a notice of demand served on the accountable person on February 10, 1976. The amount of the estate duty was required to be paid on or before March 4, 1976. On an application made by the accountable person, the Assistant Controller of Estate Duty allowed the accountable person to pay the estate duty in instalments on the dates specified by him in this behalf. As the accountable person failed to pay the estate duty in accordance with the aforesaid scheme, the Assistant Controller of Estate Duty imposed a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person against the imposition of the aforesaid penalty, the Appellate Controller of Estate Duty had contravened the provisions contained in the proviso to section 62(1) of the Estate Duty Act and had, therefore, acted beyond his jurisdiction. As the second ground raised in the departmental appeal went to the very root of the jurisdiction of the Appellate Controller of Estate Duty, the Appellate Tribunal first dealt with this ground. The Tribunal observed that, according to the proviso to section 62(1) of the Estate Duty Act, unless the duty has been paid before the appeal is filed, the Appellate Controller of Estate Duty could not entertain the appeal. Since, admittedly, the accountable person did not pay the estate duty in full, the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of maintainability of the appeal lost its significance. On the date of hearing of the appeal, the assessee had in fact complied with the mandate of the proviso to section 62(1). Our attention has been drawn to the case of Navin Chandra Bhimji v. CED [1979] 116 ITR 465, where this court held that that the provision relating to the payment of duty prior to the filing of an appeal as contained in section 62 of the Estate Duty Act, 1953, is an independent provision not dependent on section 46 of the Indian Income-tax Act, 1922. This decision has no application to the facts of this case. The provisions of appeal should be liberally interpreted. On the day when the appeal was filed, it could not be entertained as the duty had not been paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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