1986 (10) TMI 74

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..... 84 for which he applied for an adjournment. The Appellate Controller observed as under : "I however find that the signature on the application for adjournment signed as Subol Kumar Chandra is evidently different from the signature filed with Forms ED-9 and 9A and also the enclosure. It is, therefore, evident that there has been impersonation either in the application which has been filed for adj .....

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..... The manner in which the appeal has been disposed of by the learned Appellate Controller is not warranted by law. Section 62 of the Estate Duty Act, 1953 permits that the Appellate Controller may before disposing of an appeal, makes such further enquiry as he thinks fit or cause further enquiry to be made by the Controller. The said section also lays down that in disposing of an appeal, the Appella .....

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..... can be ordered only when the Appellate Controller/appellate authority is unable to reach any conclusion from the material on record and further enquiry is needed. The Appellate Controller may no doubt, pass such order as he thinks fit but such order should be within the realm of his jurisdiction. He cannot abdicate his own function into the hands of the lower authority. 4. Order of the Appellat .....

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