1986 (12) TMI 6

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..... 986 - Judge(s) : K. C. AGARWAL., B. L. YADAV JUDGMENT The judgment of the court was delivered by K. C. AGRAWAL J.-At the instance of the Revenue, the following question has been referred : .....

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..... tain the appeal and decide it on merits ? " We are of the opinion that under section 62(1)(b) of the Estate Duty Act, 1953, the appeal is competent. This provision confers a right of appeal on any p .....

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