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1971 (2) TMI 35 - PUNJAB AND HARYANA HIGH COURTEstate Duty Act, 1953 – Whether the Assistant Controller of Estate Duty had information in his possession in consequence of which he could have reason to believe that any property chargeable to estate duty had escaped assessment – Held yes - Whether Smt. Chander Mohni, daughter of the deceased, late Shri Goverdhan Dass, is an accountable person in respect of the property passing on the death of late Shri Goverdhan Dass - Held no - Whether, unequal partition of the joint Hindu family properties amongst the deceased and his sons have given rise to any disposition made by the deceased in favour of his relatives within the meaning of section 27 of the Estate Duty Act – Held no
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