LAWS(APH)-1988-9-13

CONTROLLER OF ESTATE DUTY Vs. ABBAS YAR JUNG

Decided On September 05, 1988
CONTROLLER OF ESTATE DUTY Appellant
V/S
ABBAS YAR JUNG Respondents

JUDGEMENT

(1.) THE question referred for the decision of this Court at the instance of the Revenue is :

(2.) WITH the consent of both sides we have reframed the question as follows :

(3.) IN CWT vs. G. M. Omar Khan (1981) 127 ITR 543, the same Division Bench held (p. 548) :