whether Assistant Controllers of Estate Duty could impose a fine for non-compliance of summons issued u/s 79 of the Estate Duty Act.

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..... mons issued u/s 79 of the Estate Duty Act. 2. Section 79 of the Estate Duty Act 1953 provides that every authority specified in sub-section (1) of section 4, other than valuers, shall for the purpose of Act, have the same powers as are vested in a Court under the Code of Civil Procedure when trying a suit in respect of, among other things, enforcing the attendance of any person and examining him .....

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