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1993 (10) TMI 86 - SC - Income TaxScope and interpretation of section 50B of the Estate Duty Act, 1953 - Held that:- As to the requirement of a strict construction, a distinction would perhaps have to be made between a provision imposing a tax as from provision dealing with or relating to a tax. "It is the essential nature of the provision that has to be considered, its primary or subordinate place in the scheme of the enactment." The interpretation of section 50B con tended for by the accountable person and accepted by the High Court, in our opinion, is an eminently arguable one, though another view may also be possible. The Estate Duty Act, 1953, was itself repealed in the year 1985. The question raised is, therefore, no longer of any general public importance. If two views are possible on the scope and construction of section 50B and one of them has appealed to, and been accepted by, the High Court and the view cannot also be said not to advance the cause of justice, there is hardly any justification to interfere where the Act itself has since ceased to exist. The question of law raised in the appeal is really sterile as it cannot arise hereafter. Appeal dismissed.
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