https://www.taxtmi.com/caselaws?id=199943 The court granted the petitioners a certificate under Article 133(1)(a) of the Constitution, acknowledging that the appeal involves a substantial question of law. It was held that parties could contest the valuation adopted earlier and show the real value of the subject-matter, except in cases of judicial adjudication or where a party gained an advantage by the initial valuation. The court accepted the valuation exceeding Rs. 20,000, affirming the right to appeal to the Supreme Court based on the real value determination. en-us Fri, 09 Dec 1960 00:00:00 +0530 Thu, 15 Mar 2018 15:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199943 The court granted the petitioners a certificate under Article 133(1)(a) of the Constitution, acknowledging that the appeal involves a substantial question of law. It was held that parties could contest the valuation adopted earlier and show the real value of the subject-matter, except in cases of judicial adjudication or where a party gained an advantage by the initial valuation. The court accepted the valuation exceeding Rs. 20,000, affirming the right to appeal to the Supreme Court based on the real value determination. Case-Laws Indian Laws Fri, 09 Dec 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199943