S.C.Misra, J.

1. This reference under Sec. 64 (1) of the Estate Duty Act, 1953 , relates to the estate of Mahanth Surendra Nath Purl. He died on the 24th of June, 1954. The Assistant Controller of Estate Duty, Patna, finding that no accountable person filed any return, prepared a draft computation of the estate duty leviable in respect of the estate of the deceased Mahanth and called upon the accountable person to file objection, if any. Before passing final order of assessment on the proposed lines, he took the particulars of the properties of the deceased Mahanth from the agricultural income-tax records. The reply given by the accountable person was that Mahanth Surendra Nath Puri was a mere trustee in respect of the estate held in his hand and the proposed valuations were not correct. Since he did not produce any material in support of his claim, several adjournments were granted by the Assistant Controller to the accountable person to produce necessary documents in support of the claim of the person concerned, but nothing was brought on record and accordingly assessment was finalised by the Assistant Controller ex parte on the 19th of June, 1958. He held that the deceas