Dismissal of Appeal in Estate Duty Case Due to Act Repeal and Historical Nature

The SC dismissed an appeal in an estate duty matter due to the repeal of the Estate Duty Act, the negligible tax amount, and the case's historical nature from 1962. The Court deemed the issue raised as purely academic and lacking practical significance, leading to the dismissal of the appeal without costs.

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The Supreme Court dismissed an appeal in an estate duty matter as the Estate Duty Act had been repealed, the tax amount was negligible, and the case related to a person who passed away in 1962. The Court found the issue raised to be of academic interest only and not of practical importance. The appeal was dismissed with no order as to costs.

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