NAND KISHORE AGARWAL Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioners in this writ petition have challenged the order of the Appellate Tribunal dated May 11, 1987.

(2.) LEARNED counsel for the petitioners has firstly raised the question that no estate duty is payable after the enforcement of the Estate Duty (Amendment) Act, 1985 (Act No. 52 of 1985). It has been urged that proceedings in respect of the finalisation of the estate duty were pending on the date of enforcement of the Act and thus the provisions of new Section 5(c) should have been applied to the case of the petitioners also.

(3.) THE writ petition is accordingly dismissed. A certified copy of this order may be given to the learned counsel on payment of the usual charges within 48 hours.