1997 (1) TMI 17

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....te Shri Dev Raj, filed the account of the estate on December 21, 1972, and declared its value at Rs. 3,49,645. By an order dated June 23, 1977, the Assistant Controller of Estate Duty, Jalandhar, determined the value of the estate at Rs. 4,24,921, The Assistant Controller did not allow the deduction of Rs. 40,000 in respect of the provision of marriage expenses of the unmarried daughter of the lat....

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.... perused the record of the case. Learned counsel submitted that the question sought for by the petitioner has not been decided by this court in any other petition and there is no judgment of the Supreme Court dealing with the issue. On that premise, he submitted that the question framed by the petitioner deserves to be adjudicated by this court. In our opinion, the question framed by the petition....