CONTROLLER OF ESTATE DUTY Vs. MANI RAJ DECD

JUDGEMENT

(1.) IN this reference under section 64(1) of the Estate Duty Act, 1953, at the instance of the Controller of Estate Duty, the following three questions of law have been referred to this court for its opinion :

(2.) IN so far as questions Nos. 1 and 2 are concerned, the decision of this court in Tax Case No. 580 of 1977 dated November 12, 1981 is against the Revenue. IN view of that, questions Nos. 1 and 2 have to be answered in the affirmative and against the Revenue.