1990 (3) TMI 20

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..... of the Estate Duty Act, 1953, at the instance of the Controller of Estate Duty, the following three questions of law have been referred to this court for its opinion : "(1) Whether, on the facts and in the circumstances of the case, the value of the properties admitted by the accountable person in annexure 'F' of the estate duty account could not be included in the principal value of the deceas .....

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..... In view of that, questions Nos. 1 and 2 have to be answered in the affirmative and against the Revenue. In so far as the third question is concerned, section 34(1)(c) of the Estate Duty Act had been struck down as being violative of article 14 of the Constitution of India in the decision reported in V. Devaki Ammal v. Asst. CED [1973] 91 ITR 24 (Mad). Under those circumstances, the Tribunal was .....

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