Whether an order u/s 61 of the Estate Duty Act is appealable.

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..... lable in view of the fact that such an order is not one of those enumerated in sec.62 of the Act. 2. The matter was recently examined in consultation with the Ministry of Law in respect of an adverse ITAT judgment. The Ministry of Law opined that the order u/s 61 is applicable in view of the following:- (i) The general rule is that a person has no inherent right of appeal. The right of appeal is .....

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..... he quantum of duty. Still, since it would be relatable to the property passing on death, it would appear that the correct view is in holding that a rectification order u/s 61 is appealable. (v) Otherwise, the result would be that an accountable person would be left without any remedy when the Controller purporting to rectify an error enhances his liability to duty. Such a construction is not to b .....

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