CONTROLLER OF ESTATE DUTY Vs. BEGUM SURAIYA RASHID

JUDGEMENT

(1.) This order will also govern the disposal of Misc. Civil Case No. 29 of 1978.

(2.) These applications under Section 64(3) of the E.D, Act, 1953 (hereinafter called " the Act") have been filed by the CED, M. P., for directing the Tribunal to state the case and refer certain questions of law to this court for its opinion.

(3.) The material facts giving rise to these applications briefly are as follows :