Supreme Court · 1981 INSC 102 · Decided 23 April 1981
Assistant Controller of Estate Duty & ORS. v. Prayag Dass Agarwal
- Court
- Supreme Court of India
- Citation
- 1981 INSC 102 · [1981] 3 S.C.R. 576
- Case number
- CIVIL APPEAL No. 1843/1974
- Decided
- 23 April 1981
- Bench
- R.S. PATHAK, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Estate Duty Act, 1953-Section 52, scope of-Whether under section 52 of the Estate Duty Act, 1953, the Central Government is bound to accept in satisfac­ tion of the whole or any part of the duty payable under the Act at such price as C may be agreed upon between the Central Government and the of the deceased when an applica­ tion is made for that purpose by such person. D E F G H On the death of his father which took place on September 29, 1964 the respondent filed a statement of account under the Estate Duty Act of the estate passing on the:death of the deceased. The estate
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