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1979 (2) TMI 31 - MADRAS HIGH COURTExtract: ....... duty would be sustainable in this case, as the rent from particular properties was to be taken by the deceased. He had thus interest in the property which ceased on his death. The result is that the question referred to us is answered in the affirmative and in favour of the revenue. The revenue will be entitled to its costs. Counsel s fee Rs. 500.
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