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1988 (5) TMI 16

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.... 27(3) of the Wealth-tax Act, 1957, for getting the following two questions referred to this court : "(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in reducing the value of the disputed land from Rs. 9 per square yard to Rs. 5 per square yard only on the valuation date ? (2) Whether, on the facts and in the circumstances of the case, the f....