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of <h1>High Court rules estate duty not deductible under Estate Duty Act, 1953. Male descendants' interest included for rate purposes.</h1> The High Court ruled against the assessee in a reference under section 64(1) of the Estate Duty Act, 1953. The court held that estate duty is not ... Determination Of Principal Value Of Property, Estate Duty, Property Passing This is a reference under section 64(1) of the Estate Duty Act, 1953. Two questions have been referred to the High Court. The first question is about the deductibility of estate duty under section 5 of the Act, and the second question concerns the inclusion of the value of the interest of male lineal descendants in joint family property for rate purposes. The High Court decided both questions against the assessee, in favor of the Department, based on previous decisions. The Department is entitled to costs.
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