1990 (3) TMI 20

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Full Text of the Document

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.... 64(1) of the Estate Duty Act, 1953, at the instance of the Controller of Estate Duty, the following three questions of law have been referred to this court for its opinion : "(1) Whether, on the facts and in the circumstances of the case, the value of the properties admitted by the accountable person in annexure 'F' of the estate duty account could not be included in the principal value of the....