1986 (10) TMI 74

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....Controller was posted for hearing on 16-5-1984 for which he applied for an adjournment. The Appellate Controller observed as under : "I however find that the signature on the application for adjournment signed as Subol Kumar Chandra is evidently different from the signature filed with Forms ED-9 and 9A and also the enclosure. It is, therefore, evident that there has been impersonation either in....

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.... the learned departmental representative. 3. The manner in which the appeal has been disposed of by the learned Appellate Controller is not warranted by law. Section 62 of the Estate Duty Act, 1953 permits that the Appellate Controller may before disposing of an appeal, makes such further enquiry as he thinks fit or cause further enquiry to be made by the Controller. The said section also lays ....