Assessment orders become final during the father's lifetime, limiting the petitioner's ability to challenge them. Recovery of excise duty is restricted to inherited properties.

Headnote:
Validity of Assessment Orders - Central Excises and Salt Act - The court held that the assessment orders passed during the lifetime of the petitioner's father became final, and the petitioner is precluded from challenging them under the law. Regarding recovery proceedings, the court ruled that recovery can only be made from the movable and immovable properties inherited by the petitioner from his father, not from the petitioner's personal properties or by arresting and detaining him.
Fact of the Case:

The petitioner challenged the validity of assessment orders and recovery proceedings for excise duty for the years 1976-77 and 1977-78 under the Central Excises and Salt Act.
Finding of the Court:

The court found that the assessment orders became final during the petitioner's father's lifetime, and the petitioner cannot challenge them. Recovery can only be made from inherited properties, not from the petitioner's personal properties or by arresting and detaining him.
Issues: Validity of assessment orders, recovery proceedings
Ratio Decidendi: Assessment orders finalized during the father's lifetime, petitioner precluded from challenging them. Recovery limited to inherited properties.
Final Decision: The writ petition is disposed of, and if the petitioner had inherited cash from his father, the Excise authorities can make recovery from that amount.

( 1 ) BY this writ petition under Article 226 of the Constitution the petitioner has challenged the validity of the assessment orders as well as recovery proceedings in respect of the assessment years 1976-77 and 1977-78 of the excise duty due under the Central Excises and Salt Act. The details of the amount have been given in paragraph 1 (c) (i) of the counter affidavit as under :s. No. D. D. I. and date

Amount.

458034 dated 24. 9. 1977

Rs. 1,040. 00

27355 dated 22. 8. 1978

Rs. 4,875. 00

27356 dated 22. 9. 1978

Rs. 597. 08

Total :

Rs. 6,512. 08

Learned counsel for the petitioner urged two points before us. One of them was about the validity of the assessment orders and the second about the recovery proceedings.

( 2 ) SO far as the question of validity of the assessment orders is concerned, we are of the opinion that this controversy is not- open to the petitioner. The assessment orders have been passed during the life time of the petitioners father, Consequently, they became final and the petitioner is precluded from challenging the same under the law.

( 3 ) COMING to recovery proceedings it appears to us that the same can be made only, from the movable and immovable properties inherited by the petitioner from his father. It cannot be made either from the personal properties of the petitioner or by arresting and detaining him.

( 4 ) SUBJECT to the above, this writ petition is disposed of. If it is established that the petitioner had inherited some cash from his father, it will be open to the Excise authorities to make recovery of the excise duty due against the petitioner from that amount.

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1987 Supreme(All) 12

IN THE HIGH COURT OF ALLAHABADK. C. Agrawal and R. K. Gulati, JJ.SATYA PRAKASH - AppellantVersusUNION OF INDIA - RespondentsCivil Misc. Writ Petition 488 Of 1985Decided On : 01/08/1987

Assessment orders become final during the father's lifetime, limiting the petitioner's ability to challenge them. Recovery of excise duty is restricted to inherited properties.

IN THE HIGH COURT OF ALLAHABAD
K. C. Agrawal and R. K. Gulati, JJ.
SATYA PRAKASH - Appellant
Versus
UNION OF INDIA - Respondents
Civil Misc. Writ Petition 488 Of 1985
Decided On : 01/08/1987