Section 64(2)(b) in Estate Duty act, 1953

[Cites 0, Cited by 0] [Section 64(2)] [Section 64] [Entire Act]

Union of India - Subsection

Section 64(2)(b) in Estate Duty act, 1953

(b)rejects it on the ground that it is time-barred, the person accountable may, within three months from the date on which he is served with a notice of refusal or rejection, as the case may be apply to the High Court, and the High court may, if it is not satisfied with the correctness of the decision of the Board require the Board to state the case to the High Court and on receipt of such requisition the Board shall state the case:

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Union of India - Subsection

Section 64(2)(b) in Estate Duty act, 1953