Information on a point of law can trigger reassessment when it identifies overlooked statutory provisions, regardless of source.

A communication pointing out an overlooked statutory provision qualifies as 'information' under the Estate Duty Act and can justify reopening an assessment; for a communication to be information on a point of law its content must be law (a legislative provision or a judicial/quasi judicial determination), and the source of the communication does not negate its character as information.

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