SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS
C.A. No.-005802-005802 - 2005Supreme Court29 Jul 2015
Section 11Section 11ASection 4(3)(a)
24B of the 1922 Act, as pointed
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JUDGMENT
out in the two Supreme Court judgments referred to above,
were sought to be rectified in the new provisions contained in
the 1961 Act. Sections 159 and 168 of the Act are apposite in
this regard and read as follows:-
“159. (1) Where a person dies, his legal
representative
