Estate Duty Act-Scope of Sec.58.

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..... where the returned principal value does not exceed Rs.7.5 lakhs, the assessment should be completed u/s 58(1); (ii) In all cases of returned principal value not exceeding Rs.7.5 lakhs where notices u/s 58(2) have already been issued, the assessments may be completed u/s 58(3) in the manner as if they were assessments u/s 58(1); (iii) If for any special reasons the assessing officer is of the v .....

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