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Keywords: Appellate Tribunal, Parties, Exception, Notice, Devolution, Injunction, High Court, Contract, Repugnant, Commissioners, Period, Remand, Profits, Practice, Finance, Saving Of Agreement, Office, Dissolution, Exclusion, Board Of Revenue, Dying, Costs, Consent, Representative, Order, Proceeds Of Sale, Jurisdiction, Ownership, Commencement, Lands, Privy Council, Provisions, Deceased Member, Division, Determination, Appellate Tribunal, Consideration, Premises, Joint Family Property, Proceeds, Incapable, Inter Alia, Assignee, Petitioner, Inheritance, Place, Description, Proprietor, Terms Of The Contract, Acquisition, Estate, Restraints, Money, Levy, Relief, Succession, Agreement To Sell, Property, Mode Result: Question answered in the negative JUDGMENT [The judgment of the court was delivered by Karam Elahee Chauhan J.].-This judgment will dispose of four estate duty references, the particulars of which are given below:- (i) Reference Case No. 213/1971, The Controller of Estate Duty, Lahore v. Messrs Muhammad Bashir Muhammad Nazir and others Lahore; (ii) Reference Case No. 227/1971, The Controller of Estate Duty, Lahore Sh. Rehmat Ullahcjo Messrs Sh. Inayat Ullah lt;6 Sons, Lahore; {in) Reference Case No. 231/1971, The Controller of Estate Duty, Lahore V. Sh. Nasir Ahmad, Proprietor, Karnal Shop through Accountable persons Zohra Bi and others of Lahore; and (/v)' Reference Case No. 234/1971. F/ic Controller of Estate Duty, Lahore v. Messrs Muhammad Saeed and Muhammad Rafique, sons of late Sh. Khuda Bux, Jhang. 2. The facts of Reference No. 213/1971 are theat Haji Ghulam Sabir of Karachi who was carrying on a business in partnership withe others died on 6th July, 1960. A declaration of his assets was filed which showed theat the business which the deceased was carrying on had a goodwill of Rs.5,000. The Controller of Estate Duty, by means of his order dated 25th April, 1967 estimated the goodwill at Rs. 22,466 on the basis of there years' profit assessed to income-tax and added theat figure into the assets of the deceased and directed the levy of estate duty inter alia on theat basis. The assessee filed an appeal which was accepted by the Income tax Appellate…

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