KALYANI SUNDARAM vs ASSISTANT CONTROLLER OF ESTATEDUTY MADRAS & ANOTHER

The Supreme Court addressed the applicability of Sections 17, 30(1)(e), and 61 of the Estate Duty Act, ruling that the assessment of the estate duty was final and binding on all accountable persons, including the heirs of the deceased. The Court held that the rectification of the assessment was not permissible as the accountable persons had previously agreed to abide by the accounts rendered by Sivasailam, and no appeal was filed against the assessment. Consequently, the application for rectification was dismissed, affirming the finality of the assessment order.