Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 2] [Section 53(1)] [Section 53] [Entire Act] Union of India - Subsection Section 53(1)(b) in Estate Duty act, 1953 (b)every trustee, guardian, committee or other person in whom any interest in the property so passing or the management thereof is at any time vested, and