DULARI DEVI Vs. CONTROLLER OF ESTATE DUTY

JUDGEMENT

(1.) ON an application being filed under Sub-section (3) of Section 64 of the Estate Duty Act, 1953 (hereinafter referred to as "the Act"), by the persons held to be accountable, after their application under Sub-section (1) thereof was rejected by the Appellate Tribunal, the High Court directed the Tribunal to draw up a statement of case and refer the following question of law :

(2.) THE question thus posed has not properly been framed, and accordingly, after hearing learned counsel for the parties, we reframe the question as follows :