CONTROLLER OF ESTATE DUTY Vs. UJJAGAR SINGH

JUDGEMENT

(1.) THIS is a petition under Section 64(3) of the Estate duty Act, 1953 (hereinafter referred to as "the Act"), filed by the Controller of Estate Duty, Patiala (hereinafter referred to as the Revenue), for directing the Income-tax Appellate-Tribunal, Chandigarh Bench, Chandigarh (hereinafter referred to as "the Tribunal"), for referring the following three questions along with the statement of the case stated to be arising out of the order of the Tribunal :

(2.) ONE Kulwant Singh died on March 2, 1969. In the survey register, the Assistant Controller of Estate Duty (hereinafter referred to as ACED) made an entry on February 27, 1973, "issue notice". A notice No. 1243 under Section 59(a) of the Act is stated to have been issued on June 5, 1973 (postal registration No. 935) in the name of Ujjagar Singh though the names of all the accountable persons as mentioned in the ACED's order are as follows :