1989 (2) TMI 12

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....aw has been referred by the Tribunal to this court under section 64(1) of the Estate Duty Act, 1953 ("the Act") : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that an appeal lay to the Appellate Controller against the order made by the Assistant Controller under section 61 of the Estate Duty Act, 1953 ?" The dispute in this case wa....

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.... Controller. - (1) Any person (a) objecting (i) to any valuation made by the Controller, or ......... may, within thirty days of the date of the receipt of the notice of demand under section 73, appeal to the Appellate Controller in the prescribed form which shall be verified in the prescribed manner." The Tribunal came to the conclusion, considering the provisions of section 62(1)(a), that ....