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1981 (3) TMI 58 - MADHYA PRADESH HIGH COURTExtract: .......tors of the estate of the deceased are assessed as AOP otherwise, as already stated, for the purpose of rates, etc., the assessment has to be-deemed to be on the assessee or the actual beneficiaries. In the result, we answer the question in the affirmative, that is, in favour of the assessee and against the department. We make no order as to costs.
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