INDRAMANIDEVI PARASRAMPURIA Vs. CONTROLLER OF ESTATE DUTY ASST

JUDGEMENT

(1.) ON an application of the accountable person, the Tribunal, Indore Bench, Indore, under S. 64(1) of the E.D. Act, 1953, had referred to this Court the following questions of law for its opinion:

(2.) WHETHER the Tribunal was right in holding that the grandsons of the deceased, Shri Sitaram, did not have any right by birth in the property left by him (deceased Shri Sitaram) ?

(3.) WHETHER the Tribunal was right in holding that S. 6 of the Hindu Succession Act is not applicable ?