The notice under section 59(a) of the Act issued for the reopening of the assessment completed on December 30, 1966 was challenged in 321 writ petition No. 54 of 1970 on two grounds: (a) that after compensation had been awarded by the Special Deputy Collector under section 11 of the Land Acquisition Act the heirs of the deceased Rashid had merely exercised a right to sue for further compensation which was merely a hope or a chance that the compensation might be enhanced, that such hope or chance could not be elevated to the status of an assets or property and as such not asset or property chargeable to estate duty had escaped assessment and (b) that even assuming that any asset or property chargeable to estate duty had escaped assessment the notice was illegal and without jurisdiction because such escapement was not due to any omission or failure on the part of the. accountable person to disclose fully and truly material facts necessary for making the assessment.