CONTROLLER OF ESTATE DUTY Vs. RAM SARAN DAS

JUDGEMENT

(1.) THIS is an application for reference filed by the Revenue against the order of the Tribunal dated November 26, 1985, rejecting the application filed on its behalf for referring the two questions mentioned below to this court :

(2.) IN regard to the first question, the Tribunal found that since the valuation of property in question in the matter of estate duty is the same as in the matter of wealth-tax, the question as framed does not arise for decision.

(3.) WE, consequently, reject the reference.