1983 (1) TMI 77

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..... Act "), the Tribunal has referred the following question of law to this court for its opinion: "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that even if the two properties belonged to the HUF the value of the properties could not be charged to estate duty ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was .....

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..... all be deemed to pass on the death of the deceased as provided by s. 7 of the Act. In this view of the matter, it must be held that the Tribunal was not justified in holding that the value of the two properties could not be charged to estate duty. Our answer to question No. 1, therefore, is in the negative and in favour of the Revenue. In view of our answer to the first question, question No. 2 do .....

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