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Satyanarayan Saraf Vs. Assistant Controller, a-ward

Court : Kolkata

Appellant : Satyanarayan Saraf

Respondent : Assistant Controller, "a"-ward

Subject : Direct Taxation

Acts : Hindu Law; ;Estate Duty Act, 1953 - Sections 7(1), 34(1), 39 and 64; ;Constitution of India - Article 226

Reported in : 80CWN813,[1978]111ITR432(Cal)

M.M. Dutt, J.1. This rule involves the construction of Section 34(1)(c) of the Estate Duty Act, 1953, hereinafter referred to as 'the Act'.2. One Hanuman Prasad Saraf, who was governed by the Mitakshara school of Hindu...