https://www.taxtmi.com/caselaws?id=10822 The challenge concerned levy of interest under section 70(1) of the Estate Duty Act, 1953 and whether a separate speaking order was required, but the Rajasthan HC declined to answer the reference because the Act had already been repealed. As the questions were rendered academically moot and no longer raised issues of public importance, the Court made no adjudication on the merits and returned the reference unanswered. en-us Mon, 12 May 2003 00:00:00 +0530 Sat, 25 Jul 2009 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10822 The challenge concerned levy of interest under section 70(1) of the Estate Duty Act, 1953 and whether a separate speaking order was required, but the Rajasthan HC declined to answer the reference because the Act had already been repealed. As the questions were rendered academically moot and no longer raised issues of public importance, the Court made no adjudication on the merits and returned the reference unanswered. Case-Laws Income Tax Mon, 12 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10822