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2002 (7) TMI 6 - GUJARAT HIGH COURTEstate Duty Act, 1953 - "1. Whether the Tribunal is right in holding that a deduction of Rs. 1,50,000 in marriage expenses of three unmarried daughters be allowed out of the property of the deceased? - 2. Whether the Tribunal is right in holding that while giving exemption under section 33(1)(n) in respect of house property included in the value of the estate one has to assume as if the house happened to come to the share of the deceased on a fictional partition of the Hindu undivided family before the date of the death and in allowing exemption of Rs. 1,00,000 instead of to the extent of the share of the deceased the house property?" - Our answer to both the questions is in the affirmative, that is in favour of the accountable person and against the Revenue.
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