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2003 (5) TMI 9 - RAJASTHAN HIGH COURTEstate Duty Act, 1953 - Recovery of Duty - "1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally justified in law in holding that levying of interest under section 70(1) of the Estate Duty Act in this case was invalid? - 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally justified in law in holding that a separate order had to be passed by the Assistant Controller of Estate Duty for valid levy of interest under section 70(1) of the Estate Duty Act?"
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