https://www.taxtmi.com/caselaws?id=37656 An appeal lay under section 62(1)(b) of the Estate Duty Act, 1953 against a rectification order under section 61 because the appeal provision is broad enough to cover a person denying liability to enhanced estate duty payable in respect of property. The rectification increased the duty liability, and a challenge to that enhanced liability fell within the plain wording of section 62(1)(b). The narrower interpretation urged from an income-tax precedent was not applied, since the statutory language in this Act was materially wider. The result was that the appeal was maintainable and the referred question was answered in the affirmative. en-us Fri, 19 Jan 1979 00:00:00 +0530 Wed, 31 Mar 2010 12:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37656 An appeal lay under section 62(1)(b) of the Estate Duty Act, 1953 against a rectification order under section 61 because the appeal provision is broad enough to cover a person denying liability to enhanced estate duty payable in respect of property. The rectification increased the duty liability, and a challenge to that enhanced liability fell within the plain wording of section 62(1)(b). The narrower interpretation urged from an income-tax precedent was not applied, since the statutory language in this Act was materially wider. The result was that the appeal was maintainable and the referred question was answered in the affirmative. Case-Laws Income Tax Fri, 19 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37656