1991 (7) TMI 10 - DELHI HIGH COURT - Wealth tax

Extract:
....... of Rs. 6,57,300 as compared to the valuation by the second valuer, who had determined the value of the land at Rs. 2,90,877.20, could not be said to have acted in a manner prejudicial to the interests of the Revenue. In these circumstances, in our opinion, no question of law arises and the petition is dismissed. There will be no order as to costs.