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 1] [Section 53(1)] [Section 53] [Entire Act] Union of India - Subsection Section 53(1)(a) in Estate Duty act, 1953 (a)every legal representative to whom such property so passes for any beneficial interest in possession or in whom any interest in the property so passing is at any time vested,