Inclusion of the lineal descendant's shares for purposes of determining the rate of estate duty - conflicting decisions on constitutional validity

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....rt have, on a writ petition filed by Smt. V.Devaki Ammal held that section 34(1)(c) of the Estate Duty Act which provides for inclusion of the lineal descendant's shares for purposes of determining the rate of estate duty applicable to the estate of the deceased, is violative of Article 14 of the Constitution of India. The full text of the Judgment is awaited. The Kerela High Court, in the case of....