COLLECTOR OF ESTATE DUTY, NAGPUR Vs. MANOHAR LOKHANDE

JUDGEMENT

(1.) Heard Shri Bhattad, learned counsel for the applicant department. Nobody for the respondents, though served.

(2.) The following questions are referred to this Court under Section 64(1) of the Estate Duty Act, 1953 (hereinafter referred to as the Act).

(3.) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in holding that the order passed by the IncomeTax Officer, TrustcumEstate Duty Circle was nonest and null and void ?