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1996 (9) TMI 111 - PUNJAB AND HARYANA HIGH COURTExtract: .......e will not convert the estate duty liability into a debt or an encumbrance under section 44 of the Act. Keeping in view the nature of the estate duty liability and in conformity with the decisions of other High Courts, as discussed above, the question referred to this court for opinion is answered in the negative and against the accountable person.
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