CONTROLLER OF ESTATE DUTY Vs. NARINDER KAUR

JUDGEMENT

(1.) THIS is a reference at the instance of the Revenue under s. 64(1) of the ED Act, 1953, and the following question of law has been referred:--

(2.) LATE Shri Rajendrasingh of Jabalpur died on 16th Jan., 1976. The accountable person was Smt. Narendra Kaur. In the course of the assessment proceedings, the accountable person had shown the value of the property No. 9/10 at Lajpat Nagar, Jabalpur at Rs. 1,75,000, half of which was taken as self-occupied. Subsequently, as per the report of the approved valuer, the same property was valued at Rs. 2,15,000, but the Asstt. CED having not been satisfied with the said valuation, referred the same to the Departmental Valuation Officer who bifurcated the property as self- occupied and tenanted and valued the same at Rs. 22,70,945 and Rs. 1,42,956, making a total of Rs. 4,13,900, which came to be adopted by the Asstt. CED. An appeal was preferred before the Controller.

(3.) THE reference is answered accordingly.