LAWS(MPH)-1983-1-26

CONTROLLER OF ESTATE DUTY Vs. TIWARI B K

Decided On January 10, 1983
CONTROLLER OF ESTATE DUTY Appellant
V/S
B.K.TIWARI Respondents

JUDGEMENT

(1.) BY this reference under s. 64(1) of the E.D. Act, 1953 (hereinafter referred to as "the Act"), the Tribunal has referred the following question of law to this Court for its opinion: