HARI OM PRAKASH Vs. CONTROLLER OF ESTATE DUTY

JUDGEMENT

(1.) BY this application, the accountable person is asking this court to refer as many as five questions under Section 64(3) of the Estate Duty Act, 1953. The questions are :

(2.) SO far as questions Nos. 1 and 2 are concerned, they were, as a matter of fact, sought to be raised for the first time before the Tribunal. Since the question whether the properties were ancestral properties in the hands of the deceased or whether they were his separate or self-acquired properties is essentially a question of fact, it could not have been raised for the first time before the Tribunal. The Tribunal was justified in refusing it to be raised. These questions, therefore, cannot be directed to be referred.