- (1.) On an application of the assessee under Section 64(1) of the Estate Duty Act, 1953, the Tribunal has referred the following question : "Whether, the Tribunal was justified in law in holding that the estate duty payable in respect of the estate of the deceased is not deductible from the principal value of the estate ?"
(2.) None appeared for the accountable person though the matter has been listed twice.
(3.) Heard learned counsel for the Revenue.;