THE CONTROLLER OF ESTATE DUTY, LUCKNOW versus ALOKE MITRA
Bench: A.P. Sen
Case: THE CONTROLLER OF ESTATE DUTY, LUCKNOW versus ALOKE MITRA [[1981] 1 S.C.R. 943] (1981) Section: BODY THE CONTROLLER OF ESTATE DUTY, LUCKNOW v. ALOKE MITRA October 10, 1980 [A. P. SEN AND E. S. VENKATARAMIAH, JJ.] The Estate Duty Act, 1953-S. 5 sub-s. (!) and s. 6-lnter …