Supreme Court · 1992 INSC 156 · Decided 12 May 1992
Ashok Singh v. Assistant Controller of Estate Duty, Calcutta and Others
- Court
- Supreme Court of India
- Citation
- 1992 INSC 156 · [1992] 3 S.C.R. 190
- Case number
- CIVIL APPEAL No. 2107/1980
- Decided
- 12 May 1992
- Bench
- S. MOHAN, G.N. RAY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Estate Duty Act, 1953: c Sections 53-A, 56(2), 58, 59 and 73A-Estate Duty-Levy of-Proceed- ings not commenced within five years from the death of estate owner-Ap- plication for grant of succession certificate made by the deceased's son after attaining majority-Whether proceedings from D Controller-"Proceedings for the levy of any duty"--whether includes proceed- ings for assessment. Interpretation of Statues-Plain meaning to be given effect to. Words and Phrases-Word 'levy'-Meaning of E Legal Maxims-Quai Haeret in Litera Haeret in Cortice. The appellant's
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