1986 (12) TMI 6

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....been referred : " Whether, on the facts and in the circumstances of the case and on a proper interpretation of the provisions of section 61 of the Estate Duty Act, 1953, the Appellate Tribunal was justified in holding that an appellate, against the order of the Assistant Controller of Estate Duty to the Appellate Controller of Estate Duty and in that view directing the Appellate Controller of Est....