SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0832 (Cal-HC) : (1981) 132 ITR 0720 : (1981) 025 CTR 0016 : (1981) 007 TAXMAN 0325Controller of Estate Duty, West Bengal v. Smt. Ila Das & Ors. SUBSCRIBE FOR FULL CONTENT