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Issues: Whether an appeal was maintainable under the Estate Duty Act, 1953 where the accountable person denied liability to estate duty.
Analysis: Section 62(1)(b) of the Estate Duty Act, 1953 confers a right of appeal on any person, including the accountable person, who denies liability to the estate duty payable in respect of any property. Since the accountable person in this case denied liability, the statutory conditions for an appeal were satisfied.
Conclusion: The appeal was competent and maintainable, and the question referred was answered in favour of the assessee and against the Revenue.
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