Correctness of any order passed by the Appellate Controller u/s 63(2) of the Estate Duty Act, 1953.

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....llate Controller, appeal to the Appellate Tribunal against such order before the expiry of sixty days of the date on which the order is communicated to the Controller. 2. U/S 2(5), the term "Controller" includes a Deputy Controller of Estate Duty or an Assistant Controller of Estate Duty. This inclusive definition of Controller may create difficulties in computation of the period of limitation if....