1979 (4) TMI 59

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....tified in reducing the estimated value of the agricultural lands from Rs. 1,13,375 to Rs. 90,000. Shri Kaluram expired on 17th Dec., 75 and the return of Estate Duty was filed by his legal heir Sri Kashinath. The deceased owned agricultural lands in the following villages: (1) Village Jamunia 6.50 Acres. (2) Village Aam Wala 17.25 Acres. (3) Village Khankner 18.00 Acres.....

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....gd. Valuer. The Appellate CED estimated the value of agricultural lands at Rs. 90,000 as against Rs. 1,13,375 estimated by the Asstt. Collector of Estate Duty. The Department is aggrieved by this finding of the Appellate Controller. 3. Before us the learned counsel for the assessee submitted that even if the report of the registered valuer may, not be accepted as reliable, the fact that the dec....