Commissioner of Stamps v. Dickapttiya Tea and Rubber Co., Ltd.

Commissioner of Stamps v. Dickapttiya Tea and Rubber Co., Ltd. nlr vol 30 page 36 [30 NLR 36] – In Commissioner of Stamps v. Dickapitiya Tea and Rubber Company, Ltd., the court addressed whether estate duty is payable on a half share of Dickapitiya estate under the Estate Duty Ordinance followin