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1971 (12) TMI 23 - ALLAHABAD HIGH COURTEstate Duty Act, 1953 - Whether, on the facts and in the circumstances of the case, the inclusion of the sum of Rs. 77,238 on account of the value of shares held by the deceased in the name of his wife, in the principle value of the estate passing on his death, is justified in law - such properties passed on his death and their value will be liable to duty under section 5(1) of Estate Duty Act
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