1991 (7) TMI 69

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondent : A. T. M. Sampath, Advocate ORDER This appeal was listed along with Civil Appeal No. 1204 of 1979 and Special Leave Petition (Civil) No. 335 of 1979 as these were all considered to raise similar issues. We have heard all the three appeals together. But so far as this appeal is concerned, Sri Manchanda, appearing on behalf of the Controller of Estate Duty, fairly draws our attention to th....