https://www.taxtmi.com/caselaws?id=23173 A Tribunal acting under the Estate Duty Act, 1953 must apply section 34(1)(c) when determining the rate of duty, and it cannot disregard that provision on the footing that it is unconstitutional. Even where High Court decisions on validity are conflicting, the Tribunal lacks competence to rule on vires and must proceed on the statutory provision as operative until it is validly set aside in appropriate proceedings. The sons' shares in joint family property were therefore required to be taken into account for rate purposes. en-us Wed, 06 Jun 1990 00:00:00 +0530 Thu, 17 Dec 2009 12:21:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23173 A Tribunal acting under the Estate Duty Act, 1953 must apply section 34(1)(c) when determining the rate of duty, and it cannot disregard that provision on the footing that it is unconstitutional. Even where High Court decisions on validity are conflicting, the Tribunal lacks competence to rule on vires and must proceed on the statutory provision as operative until it is validly set aside in appropriate proceedings. The sons' shares in joint family property were therefore required to be taken into account for rate purposes. Case-Laws Income Tax Wed, 06 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23173