1968 (9) TMI 52

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....,1963, and his son, who is the petitioner, produced an account under section 53(3) of the Estate Duty Act, 1953, in which he stated that the value of the estate in respect of which estate duty was payable was Rs. 26,000. In a covering letter with which that account was delivered, he enumerated the gifts which had been made according to him by the deceased, Shaik Abdul Kadar, before the extension o....

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....ate Duty Act, a provisional assessment should be founded on the account delivered under section 53(3), which provides that every person accountable for estate duty shall deliver an account in the prescribed form of all the properties in respect of which estate duty is payable. We have seen the account delivered by the petitioner, and, according to that account, the value of the property which acc....