The issuance of the notice under section 61 of the Act was challenged in Writ Petition No. 4059 of 1969 principally on three grounds: (i) that the accountable person had only a claim lo get an extra compensation which was an inchoate right which could not be called 'property ' and whether that claim amounted to a right to property capable of sale in open market was a highly debatable question and a mistake which had 322 to be discovered after lengthy discussion and debate could not be said ' to be a mistake apparent on the record, (ii) that land acquisition proceedings and land References in Civil Court not being part of the assessment record a mistake discovered by reference to such other record was not a mistake apparent from the record of the case and (iii) that the extra compensation received by the legal heirs of Rashid belonged to them and not to the deceased and hence it was not property that passed on the death of the deceased and, therefore, no property escaped assessment.