KHORSHED SHAPOOR CHENAI ETC. vs ASSISTANT CONTROLLER OF ESTATE DUTY

The Supreme Court addressed the reopening of estate duty assessments under the Estate Duty Act, 1953, specifically citing Sections 59(a) and 61. The Court held that the right to receive enhanced compensation under Section 18 of the Land Acquisition Act accrues to the legal heirs upon the death of the original owner, and thus, the estate duty assessments must reflect the enhanced compensation awarded by the Civil Court. The Court ruled that the notices issued for reopening assessments were valid due to the substantial increase in compensation determined by the Civil Court.