1988 (2) TMI 56

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..... Appellate Tribunal dated May 11, l987. Learned counsel for the petitioners has firstly raised the question that no estate duty is payable after the enforcement of the Estate Duty (Amendment) Act, 1985 (Act No. 52 of 1985). It has been urged that proceedings in respect of the finalisation of the estate duty were pending on the date of enforcement of the Act and thus the provisions of new section .....

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..... 16, 1985. In any view of the matter, the petitioner has got an alternative remedy by way of filing a reference application under section 64(1) of the Estate Duty Act, where all these questions of law can be raised by the petitioners. For the reasons stated above, in our opinion, this is not a fit case for interference by this court under article 226 of the Constitution, as the petitioners have .....

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