Supreme Court of India
Ashok Singh v. Assistant Controller of Estate Duty, Calcutta and Others
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1 Supreme Court bench has cited this judgment.
From the headnote
Estate Duty Act, 1953: c Sections 53- , 56(2), 58, 59 and 73A-Estate Duty-Levy of-Proceed- ings not commenced within five years from the death of estate owner-Ap- plication for grant of succession certificate made by the deceased's son after attaining majority-Whether proceedings debtm"ed-Whether succession cer- -----< tificate could be denied on ground of non-production of certificate from Controller-"Proceedings for the levy of any duty"--whether includes proceed- ings for assessment.…
Where later benches applied it
Of those, 1 referred to
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