GOODS OF DURGA CHARAN MITTER Vs. STATE

JUDGEMENT

(1.) In this case the grant of representation was applied for after 6 months of the death of the deceased.

(2.) The applicant has not produced before the Court any certificate from the Controller to the effect either that the estate duty payable in respect of the property of the deceased has been or will be paid or that none is due, as the case may be.

(3.) The point in issue is whether the applicant is entitled to an order for grant of representation in the absence of any certificate from the Controller.