1981 (1) TMI 11

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....The original accountable person in this reference, Satyanarayan, is dead and by consent, his other brother, Kamalnarayan, is brought on record as an accountable person and Shri Naik appears on behalf of Kamalnarayan. In proceedings for determination of estate duty on the death of one Babulal, who died on February 18, 1958, it has now been found as a fact by the Tribunal that a plot of land meas....

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....ritten by the deceased, Babulal, to the Municipal Corporation at Nagpur, intimating that on a partition of the joint family property, the land in question has been allotted to his four sons who were free to use and to put up constructions thereon and that "necessary change be made in your records accordingly ". It is obvious that the question on which the Department seeks decision by way of an ....