A complaint was filed against assessee under section 35B on ground that assessee wilfully failed to file return of wealth, even though she was having assessable wealth for relevant year . Complaint was admitted by Trial Court .   Assessee filed a petition to quash proceedings on ground that sanction order was not proper as assessment order had not been placed before sanctioning authority.  Trial Court dismissed  petition . High Court held that since relevant assessment order had not been specifically referred to by sanctioning authority in his sanction to prosecute assessee under section 35B, same would be a case of mechanical signing of order on part of sanctioning authority and it would vitiate order of sanction and, accordingly, order of Trial Court was set aside and assessee was discharged . Court held that   since sole assessee had died and she had been discharged, criminal appeal stood abated and disposed of. As reagrds  tax liabilities of previous years were to be deducted from wealth to find out net taxable wealth, since income tax and wealth tax assessment for previous assessment years were not finalised and concluded, assessee was not able to file a correct and complete return and thus, failure on part of assessee to file wealth tax return in time was not wilful and only a wilful failure to file return shall be a punishable offence under section 35B High Court held that non-filing of return is not a continuing offence and failure to submit a return within a time will led to assessment of wealth-tax to best of judgment of Assessing Officer and after such an assessment, there would be no question of assessee filing a return and therefore, only for escaped assets, further particulars can be called for and consequential prosecution can be made under other provisions of Act and not for offence under section 35B and thus, assessee had established a case for discharged .Court  held that since sole assessee had died criminal appeal stood abated and disposed of. (AY. 1993-94)