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Uppala Lakshmidevi Vs. V.S. Murty - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtAndhra Pradesh High Court
Decided On
Case NumberCivil Revn. Petn. No. 459 of 1964
Judge
Reported inAIR1966AP62
ActsEstate Duty Act, 1953 - Sections 41, 58 and 80; Income-tax Act, 1922 - Sections 54
AppellantUppala Lakshmidevi
RespondentV.S. Murty
Appellant AdvocateMangu Venkatarao, Adv.
Respondent AdvocateB.V. Ranga Raju, Adv. for ;C. Kondaiah, Adv.
DispositionPetition partly allowed
Excerpt:
direct taxation - privileges on documents - sections 41, 58 and 80 of estate duty act, 1953 and section 54 of income-tax act, 1922 - petitioner summoned valuation particulars and assessment orders made by assistant controller - assistant controller claimed privilege in respect of those two documents - lower court rejected petition filed by petitioner for summoning documents - revision petition filed against this order - section 54 attracted only in so far as documents mentioned in section 80 are concerned - assessment orders are not such documents and no privilege can be claimed in respect of that - section 41 does not visualize separate order of determination of valuation - notes about valuation made by controller are confidential unless incorporated in assessment order - revision..........petitioner summoned the valuation particulars and assessment orders made by the asst. controller, estate duty. in an application the asst. controller claimed privilege in respect of those two documents. the lower court through the order under consideration upheld that contention and rejected the petition filed by the petitioner for summoning the documents. 2. under section 80 of the estate duty act the provisions of section 54 of the indian income-tax act 1922 (act 11 of 1922) are made applicable only in so far as that section is concerned 'to all accounts, statements, documents, evidence, or affidavits given, produced, or obtained in connection with or in proceedings under this act.'a reading of section 54 of the income-tax act would however disclose that apart from the aboveside.....
Judgment:
ORDER

Gopal Rao Ekbote, J.

1. This revision petition directed against an order of the Subordinate Judge, Visakhapatnam given on 28-1-1964. The necessary facts are that the petitioner summoned the valuation particulars and assessment orders made by the Asst. Controller, Estate Duty. In an application the Asst. Controller claimed privilege in respect of those two documents. The lower Court through the order under consideration upheld that contention and rejected the petition filed by the petitioner for summoning the documents.

2. Under Section 80 of the Estate Duty Act the provisions of Section 54 of the Indian Income-tax Act 1922 (Act 11 of 1922) are made applicable only in so far as that section is concerned

'to all accounts, statements, documents, evidence, or affidavits given, produced, or obtained in connection with or in proceedings under this Act.'

A reading of Section 54 of the Income-tax Act would however disclose that apart from the aboveside documents the said Act also prohibits disclosure of information in regard to

'all particulars contained in any record of any assessment proceeding or any proceeding relating to recovery of a demand prepared for the purpose of this Act.'

It is not in dispute that the assessment orders are not thus treated as confidential under the Estate Duty Act. There can therefore, be no objection in directing the production of the assessment orders, and the Asst. Controller cannot claim any privilege in regard to such documents because they do not come within the protection afforded under Section 80 of the Estate Duty Act. It must be remembered that Section 80 of the Act does not make the entire Section 54 of the Income-tax Act applicable. But it is attracted only in so far as the documents mentioned in Section 80 of the Estate Duty Act are concerned. Admittedly the assessment orders do not fall within the meaning of any document mentioned in Section 80 of the Estate Duty Act.

3. In regard to the valuation particulars it is not doubt true that Section 41 of the Estate Duty Act empowers the Controller to inspect any property and determine the value thereof for the purposes of that Act. That section however does not visualize separate order of determination of valuation. If the valuation particulars are incorporated in the assessment order the petition will naturally get that. But if any notes are made by the Controller, it is obvious that the petitioner will not be entitled to summon those notes. For the said reasons therefore this revision petition is allowed only to the extent of assessment order which the petitioner wants to summon. In regard to the valuation particulars as stated above the revision petition shall stand dismissed. In the circumstances of the case there will be no order as to costs.

4. The Asst. Controller, Estate Duty will produce the assessment orders required to be produced. After these orders are produced the petitioner herein would obtain certified copies from the trial Court and file them in the Court, so that the original assessment orders may immediately be returned thereafter to the office concerned.


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