TMI Blog1975 (5) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... ur judgment just now. The impugned penalty order actually arises out of the assessment proceedings under the Estate Duty Act, 1953, and in Civil Rule No. 119 of 1971 (Pranavi Ram Baruva v. Asst. Controller of Estate Duty), we have quashed the rectified assessment order under section 61 of the Estate Duty Act passed by the Appellate Conttroller on November 14, 1969. The Assistant Controller of Estate Duty, Dibrugarh, issued notice No. P-29/D/2420 dated 22/23-1-71, for paying a sum of Rs. 1,05,174.90, and interest under section 53 of Rs. 5,409.10, totalling Rs. 1,10,584, which became payable by the accountable person in respect of the estate of late Parvati Prasad Baruva. The contents of the said notice are as follows: " Enclosed pleased f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 72 of the Estate Duty Act reads as follows : " 72. Forms.-All affidavits, accounts, certificates, statements and forms used for the purposes of this Part of this Act shall be in such form and contain such particulars as may be prescribed by the Board and, if so required by the Board, shall be in duplicate and accounts and statements shall be delivered and verified on oath and by production of books and documents in the manner prescribed by the Board and any person who wilfully fails to comply with the provisions of this section shall be liable to pay by way of penalty a sum not exceeding rupees one thousand : Provided that no penalty shall be imposed under this section unless the person concerned has been given a reasonable oppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand notice must be in the prescribed form. Clauses (3) and (4) of the prescribed Form E.D. 7 are as follows: " 3. If the amount is not paid on or before the date specified above, please note that you will be liable under sub-section (1) of section 46 of the Indian Income-tax Act, 1922, as applied to estate duty under sub-section (5) of section 73 of the Estate Duty Act, 1953, to a penalty which may be as great as the duty due from you. 4. If you intend to appeal against the assessment/penalty you may present in appeal to the Appellate Controller within thirty days of receipt of this notice in the form prescribed under section 62 of the Estate Duty Act, 1953, duly verified as laid down in that form, but no appeal will lie against a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t which was the subject-matter of Civil Rule No. 119 of 1971 (Pranavi Ram Baruva (No. 1) v. Assistant Controller of Estate Duty) in which we have delivered our judgment today, and that revised assessment under section 61 of the Estate Duty Act passed by the Appellate Controller has been quashed. So the demand that was made in the demand notice dated 22/23-1-71 is no longer a valid demand in its entirety and that being so the imposition of penalty for non-compliance of that demand notice also must fall through. In any view of the matter, we find that the impugned order of penalty is not sustainable in law. Accordingly, we quash the impugned order of penalty. The petition is accordingly allowed and the rule is made absolute. There will be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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