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1971 (11) TMI 42 - ANDHRA PRADESH HIGH COURTEstate Duty Act, 1953 - The legal heir, i.e., the accountable person in this case, has not received compensation in her own individual right but has received the compensation in respect of the lands belonging to the deceased and in her capacity as the legal heir of the deceased, whose lands have been acquired. We, therefore, hold that the right to receive the compensation for the lands acquired by the Government was a valuable right which could be sold in open market. That is "property" which passed on the death of the deceased. Section 5 of the Estate Duty Act was, therefore, attracted and, in view of the large discrepancy between the award made by the Special Deputy Collector and the civil court, there was a mistake apparent from the record which the assessing officer had jurisdiction to rectify under section 61 of the Act. The impugned notice is, therefore, valid and legal
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