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1981 (4) TMI 70 - CALCUTTA HIGH COURTExtract: .......0 126 ITR 599, in our opinion, we find that the deceased was the real owner of the certificates in question and the same were leviable to duty under S. 5(1) of the E.D. Act, 1953. In the premises, the question referred must be answered in the negative and in favour of the revenue. There will be no order as to costs. SUDHINDRA MOHAN GUHA J.-I agree.
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