734/CBDT.

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..... nto force, the Board issued instruction No. 490 dated 22-12-72 modifying the earlier instruction. It was, however, clarified that the Taxation Laws (Amendment) Act, 1972 did not affect the estate duty references. It has bow been decided that the following procedure should be followed, while making references in estate duty cases to the Valuation Cell:- (i) Reference for valuation of immovable pr .....

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..... Controller of Estate Duty should ordinarily pass the order of assessment in conformity with the value estimated by the Valuation Cell. Wherever he disagrees with the estimate of the Valuation Cell, he may take up the matter with the Controller of Estate Duty who may issue necessary instructions in consultation with the Regional Valuation Officer. - Circular - Trade Notice - Public Notice - Inst .....

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