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Citedby 7 docs - [View All]
Padampat Singhania And Ors. vs Controller Of Estate Duty on 26 September, 1979
Commissioner Of Income-Tax, ... vs Mrs. Indumati Ratanlal. on 9 October, 1967
Commissioner Of Income-Tax, ... vs Indumati Ratanlal on 9 October, 1967
Suketu Jayantilal Shah vs Controller Of Estate Duty, ... on 10 October, 1974
P. Mohammed Ali vs Assistant Controller Of Estate ... on 23 June, 1977

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[Section 2] [Complete Act]
Central Government Act
Section 2(12) in The Estate Duty Act, 1953
(12) " legal representative" means a person who in law represents the estate of a deceased person, and includes--
(i) an executor,
(ii) as regards any obligation under this Act, any person who takes possession of, or intermeddles with, the estate of a deceased person or any part thereof, and
(iii) where the deceased was a coparcener of a Hindu family, the manager for the time being of the family;