TMI Blog1985 (4) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... r and legal representative. The certificate case in question was filed on November 1, 1969, notice thereof was served on Barti Devi, who appeared and filed her objection. Barti Devi died during the pendency of the certificate case. Before her death, she is alleged to have executed a deed of gift in favour of the petitioner in respect of properties which originally belonged to the aforesaid Dwarka Mahto. The petitioner was substituted in place of Barti Devi, after her death, in the certificate case. In due course, several items of properties, which originally belonged to Dwarka Mahto, were put on sale for realisation of the dues aforesaid along with interest. One such sale was held in respect of plot No. 714 mentioned above on April 11, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of Rs. 13,09,327 was payable as estate duty which had to be realised out of the properties left behind by Dwarka Mahto in view of section 53 of the Estate Duty Act, 1953 (hereinafter to be referred to as the Act "). Relevant portions of section 53 of the Act are as follows: 53. (1) Where any property passes on the death of the deceased (a) every legal representative to whom such property so passes for any beneficial interest in possession or in whom any interest in the property so passing is at any time vested.... (c) every person in whom any interest in the property so passing is vested in possession by alienation or other derivative title, shall be accountable for the whole of the estate duty on the property passing on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te fixed by the Certificate Officer, which, according to the petitioner, shall render the auction sale void. On behalf of the petitioner, no details have been furnished as to how the period for deposit of the balance amount by the auction purchaser was extended by the Certificate Officer. In any case, it is not possible to hold that merely because the balance amount was deposited by respondent No. 6 on the basis of the extension granted by the Certificate Officer, the auction sale itself shall be deemed to be a nullity. From the records it would appear that the petitioner filed belated appeal before the Collector, which was dismissed as time-barred, and, thereafter, has virtually produced no material in support of his contention that the au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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