(2)Notwithstanding anything contained in sub-section (1)where an heir-at-law proves to the satisfaction of the controller that some other person is in adverse possession of any assets of the deceased, the heir-at-law shall not be accountable for the portion of the estate duty payable in respect of such assets:Provided that he shall become so accountable if, and to the extent that, he subsequently recovers possession of such assets.
