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1973 (8) TMI 12 - KARNATAKA HIGH COURTEstate Duty Act, 1953 - "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the entire property could not be deemed to have passed on the death of the deceased ? (2) Whether the deficit of Rs. 4,88,235 computed in respect of the. 'free estate' of the deceased can be set off against the balance of the estate ? (3) Whether, on the facts and in the circumstances of the case, the sum of Rs. 33,952 is entitled to the rebate envisaged in section 33(1)(f) of the Estate Duty Act ?"
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