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1994 (11) TMI 106 - KERALA HIGH COURTExtract: ....... passed and not earlier. The amount of refund was not, therefore, property passing on the death of H. H. Sethu Parvathi Bai and, therefore, not liable to be included in her estate for the purpose of estate duty. The Tribunal was justified in the view that it took. We do not, therefore, find any referable question of law. This petition is dismissed.
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