Gopalan Nambiyar, C.J.

1. One Paramboor Unnian died on 24th April 1969. His estate devolved under the Muhammadan Law on the petitioner and 11 other legal representatives. As no account of the estate was delivered under section 53 or section 56 of the Estate Duty Act a best of judgment assessment was made under section 58 clause (4) determining the estate duty payable as Rs. 20,755.50. Ext. P-1 dated 29th September 1972 is a copy of the said order. The eleven other legal representatives, excluding the petitioner, challenged Ext. P-1 in O.P. No. 4994 of 1972 filed on 7th November 1972 on the ground that the assessment order was passed without notice to all the legal representatives. Ext. P-2 is a copy of the judgment in that Original Petition, where proceedings for recovery were challenged. It was observed.

it is not necessary to go into the merits of this petition since it is said that reassessment proceedings under section 59 of the Estate Duty Act, has been commenced. Accordingly this petition is dismissed. No costs.

The sum of Rs. 5,000 deposited as condition for stay pending the disposal of this petition may be appropriated towards the estate duty that may be found payable.