Ltd. Out of these 2002 and 1602 shares respectively were held by the deceased and his numberinees.
From the Judgment and Order dated 20 5 1971 of the Allahabad High Court in Estate Duty Reference No.
The Andhra Pradesh High Court in Smt.
On January 24, 1954 the deceased wrote to the two companypanies letters intimating that the shares be allotted to his wife Smt.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
95/66 companynected with Estate Duty Reference No.
C. Manchanda, K.C. Dua and Miss A. Subhashini for the Appellant.
In pursuance of this agreement, the business of Maya Press was transferred by the deceased on July 1, 1953 to the two companypanies.
K. Mukherjee and Pramod Swarup for the Respondent.
78/69.
The Judgement of the Court was delivered by SEN J. This appeal on certificate under s. 65 1 of the Estate Duty Act, 1953 hereinafter referred to as the Act arises from a judgment of the Allahabad High Court delivered on a case stated under s. 64 of the Act by which the High Court answered two of the questions against the accountable person and in favour of the Controller of Estate Duty but the third in the negative, against the Controller of Estate Duty and in favour of the accountable person.
1712 of 1973.
100/ each in Mitra Prakashan Pvt.
The facts giving rise to the reference are these The late Sri K.M. Mitra died on February 11, 1957 leaving a large and extensive estate.
Ltd. and 1605 by Maya Press Pvt.
