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1977 (3) TMI 7 - MADRAS HIGH COURTExtract: .......utiable estate. But as we pointed out already, the position in the present case is different and, therefore, the said decision has no application to the present case. For these reasons, we answer the second question in the negative and in favour of the accountable person. Since the parties have succeeded in part, there will be no order as to costs.
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