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[Cites 0, Cited by 3] [Section 64] [Entire Act]

Union of India - Subsection

Section 64(4) in Estate Duty act, 1953

(4)If, on an application made under sub-section (1), the Board is of opinion that either on account of the importance of any question of law involved in the case or on account of a conflict in the decisions of different High Courts, in respect of any particular question of law arising therefrom, it is expedient that a case should be stated direct to the Supreme Court, the Board may state the case direct to the Supreme Court.