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 43] [Section 64] [Entire Act] Union of India - Subsection Section 64(3) in Estate Duty act, 1953 (3)Section 5 of the Indian Limitation act, 1908 (IX of 1908) shall apply to an application to the High Court under sub-section (2)