Satish Chandra, J.

1. The Tribunal has submitted this statement of the case for the opinion of this court on the following question of law:

"Whether, on the facts and in the circumstances of the case, the proceedings of reassessment under Section 59(b) of the Estate Duty Act, 1953, were invalid and without jurisdiction ?"

2. Shri Kanhaiya Lal died on 3rd April, 1962. His widow, Smt. Sarla Devi, filed a return under the Estate Duty Act, 1953. She claimed, inter alia, that her husband had one-fourth share in the coparcenary properties. The Assistant Controller of Estate Duty, Meerut, felt that the deceased's share in the coparcenary properties was half because the deceased was the sole surviving coparcener in the bigger Hindu undivided family. He called upon the accountable person by a notice dated February 5, 1963, to show cause why the deceased's share should not be taken as one-half. The accountable person filed a reply on 23rd February, 1963, and pointed out that her husband's share would only be one-fourth. The Assistant Controller examined the matter and upheld the contention of the accountable person. On scrutiny later, the Assistant Controller found that on a correct vi