- (1.) By this reference application, the Tribunal has referred the following questions, set out at page 2 of the application for our opinion : "1. Whether, on the facts and in the circumstances of the case, when an order under Sections 58(3), 62/59 of the Estate Duty Act, 1953, may be either under Section 59(a) or under Section 59(b) of the said Act, the presumption of the Tribunal that it was passed under Section 59(a) of the said Act is based on relevant material or arbitrary ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in cancelling the order under Section 59(b) of the Estate Duty Act passed by the Assistant Controller of Estate Duty ?"
(2.) In question No. 1, the Revenue has challenged that the presumption of the Tribunal that an order was passed under Section 59(a) of the Act was not based on the relevant materials and the finding is arbitrary.
(3.) Learned counsel for the assessee has placed the entire paper book which was before the Tribunal. He has not pointed out any mistake in the presumption based on the materials available before the Tribunal. Therefore, so far as question No. 1 is concerned, no interference is called for.;