CONTROLLER OF ESTATE DUTY, WEST BENGAL versus USHA KUMAR & ORS.
Bench: V.D. Tulzapurkar
Case: CONTROLLER OF ESTATE DUTY, WEST BENGAL versus USHA KUMAR & ORS. [[1980] 2 S.C.R. 241] (1980) Section: BODY TI! .,j. ' I t , CONTROLLER OF ESTATE DUTY, WEST BENGAL v. USHA KUMAR & ORS. November 20, 1979 [V. D. TuLZAPURKAR AND E. S. VENUTARAM!AH, JJ.] EsloJ• Duty Act 1953 …