JUDGMENT

TULZAPURKAR, J.:—These two appeals by certificates granted by the High Court of Andhra Pradesh raise the question of legality and/or validity of two notices issued by the Assistant Controller of Estate Duty, Hyderabad, one under S. 59 (a) and the other under S. 61 of the Estate Duty Act, 1953 (hereinafter called the Act).

2. Two parcels of agricultural land (admeasuring 22 acres 24 guntas and 8 acres 23 guntas) situated in Moosapet village, belonging to one Rashid Shapoor Chenai were, during his lifetime, acquired for the Synthetic Drugs Project factory of the Indian Drugs and Pharmaceutical Ltd. by the Andhra Pradesh Government by Notifications issued on June 19, 1961 and January 13, 1962 under the Land Acquisition Act. Possession of the lands was taken in January 1963 and by two separate awards both made on January 31, 1963 the Special Deputy Collector of Land Acquisition awarded a total compensation of Rs. 20,000. This compensation was received by Rashid himself during his lifetime. Later two more parcels of agricultural land (admeasuring 131 acres 10 guntas and 224 acres 22 guntas) situated at Qutbillapur in Madchal Taluk belonging to Rashid were acquired for Hindustan Machine Tools, Units I and II by the Andhra Pradesh Government by Notifications issued on November 1, 1963 and February 1, 1964 under the Land Acquisition Act. Though the former notification was issued during his lifetime and the latter after death, possession of both the lands was taken after his death by the Government on December 4, 1963 and March 15, 1964 and by two separate awards made on March 12, 1965 and March 19, 1965, the Special Deputy Collector awarded a total compensation of Rs. 4,20,360. This compensation was received in April 1965 by the heirs of Rashid, namely, his widow Mrs. Freny Chenai and son Shapoor Rashid Chenai on whom the estate of Rashid devolved in equal shares.

3. On the death of Rashid on November 4, 1963, Mrs. Freny Chenai (the appellant in C. A. No. 2206 of 1972) as his window and the accountable person filed before the respondent on December 26, 1963 an account of the properties passing on the death of her husband under S. 53 (3) of the Act. The estate duty assessment was completed by the respondent on March 29, 1966. With regard to the lands acquired both during the lifetime of Rashid as well as after their values were taken at the respective figures of compensation (Rs. 20,000 and Rs. 4,29,360) awarded for them by the Special Deputy Collector.

4. Unfortunately, within two years of his fathers death, Shapoor Rashid Chenai (the son) died on May 7, 1965. As stated earlier he had one-half share in the undivided estate of his late father Rashid. As required by S. 53 of the Act, (Mrs. Khorshed Chenai ) (the appellant in C. A. No. 2205/1972) as his widow and the accountable person filed before the respondent on November 6, 1965 an account of the properties passing on the death of her husband the respondent completed the estate duty assessment on December 30, 1966. In making this assessment also the respondent as in the case of estate duty assessment in respect of the properties passing on the death of Rashid, adopted the values of the lands acquired by the Government at figures awarded by the Special Deputy Collector for those lands.

5. It appears that the legal heirs of Rashid did not accept the awards made by the Special Deputy Collector in respect of the aforesaid lands and requested the Special Deputy Collector to refer the question of compensation to Civil Court under S. 18 of the Land Acquisition Act. References were, accordingly, made and the Civil Court by its order dated March 6, 1967 enhanced the compensation awarded by the Special Deputy Collector in respect of Moosapet land by Rs. 1,90,000 and by its order dated October 30, 1967 enhanced the compensation in respect of Qutbillapur lands by Rupees 20,45,000. The Government did not accept the decisions of the Civil Court and filed appeals to the High Court challenging