CONTROLLER OF ESTATE DUTY Vs. P N LUTHRA

JUDGEMENT

(1.) AT the instance of the Revenue, the following question has been referred under S. 64(1) of the ED Act, 1953 (in short the "Act"), for the opinion of this Court :

(2.) WE have heard learned counsel for the Revenue. There is no appearance on behalf of the assessee in spite of service.

(3.) IN view of the decision of the apex Court, the obvious answer to the question is in the affirmative, in favour of the assessee and against the Revenue. The reference stands disposed of. *****