Dharmatma Saran Kothiwal Vs. Assistant Controller of Estate Duty

Decided On : Sep-10-1986

Court : Allahabad

LAW: Section 57, the Estate Duty Act, Section 58 of the Act, Section 61, Section 53(3, Section 70, Section 73 of the Act, Section 58, Section 61 of the Act, Section 61, Section 70 of the Act, Section 46, Section 73, Section 61, Section 70, Section 44, Section 61, Section 61, Section 61, Section 62, Article 226 of the Constitution, article 226, Article 226 of the Constitution, Section 61, Section 53, Section 139 of the Income-tax Act, the Estate Duty Act, the Estate Duty Act, Section 60(1)(a, Section 61(1)(a, the Estate Duty Act, Section 53, Section 53, Section 53, Section 53, Section 61, Section 53(3

PERSON: K.C. Agrawal, Sahu Shiva, Shakti Saran Kothiwal, Controller, Lucknow, Controller, Luck, Controller, Parmatma Saran, Controller, Controller, Controller, Dunlop India, Controller, Controller, Controller, Penalty

NORP: J.1

CARDINAL: 2, 1976.2, 1, 2,12,872, 12,522, 52,522, 3, 1, two, two, only one, 16,106, 1, 5, 16,106, 1, 5, 1981.8, 1, 1, 16,106, 16,106, 16,106, 1985ECR4(SC, 176, 11, two, 2, 18,948, 58,948, 2, 2, 2, one, 1, two, 3, 1, 1, 8), 1, 1, 15,093, 1, 8), 3, 3, 3, 15,093, 1, 15,093

DATE: June 5, 1975, June 3, 1977, May 6, 1953, June 21, 1977, March 14, 1981, June 3, 1976, January 21, 1982, August 21, 1981, June 5,1975, 1976-77, February 23, 1982.'4, June 18,1982, June 18, 1982, July 31, 1982, June 18, 1982, 1976-77, June 18, 1982, 1922, November 2, 1982, June 18, 1982, June, 1977, the assessment year 1976-77, March 24, 1981, June 18, 1982, August 10, 1983, June 5, 1976, six months, six months, the period of, six months, six months, June 3, 1976

ORG: the Life Insurance Corporation, the Accountant-General, due.6, the Supreme Court, Department, Parliament, Legislature, Parliament, Controller, Controller, Controller, un

MONEY: 4 per cent, 6 per cent, 4 per cent, 6 per cent, 6 per cent, 6 per cent, 6 per cent

GPE: assessee, appeal.10, ground.12

ORDINAL: second, second, third, first