( 1 ) ONE Debendra Nath Das died on the 26th December, 1957. To the misfortune of whoever are his heirs--we are, however, not actually concerned as to that--he left certain properties. The question of valuation of his estate still lingers on in 1980, twenty-three years after his death and may perhaps linger on for an ultimate solution for a decade more.

( 2 ) THE original account in respect of his estate was filed on 9th April, 1959. The assessment was completed under the E. D. Act, 1953, on 29th of January, 1960. The accountable person preferred an appeal before the CBR and it must be stated that the question of valuation of the two properties which are the subject-matter of this reference was not a matter in appeal before the CBR. The appeal was disposed of by the CBR on 30th August, 1961. The deceased during his lifetime was the owner of several premises including, inter alia, premises Nos. 95 and 96, Ultadanga Main Road, and the said premises had been acquired by acquisition proceedings by the Collector on the 27th September, 1957, that is to say, during the lifetime of the deceased. The compensation amounting to Rs. 5,76,119 awarded by the Collector ha