SECOND GIFT TAX OFFICER, MANGALORE, ETC. vs D. H. NAZARETH ETC.

Court: Supreme Court of India
Petitioner: SECOND GIFT TAX OFFICER, MANGALORE, ETC.
Respondent: D. H. NAZARETH ETC.
Bench: HIDAYATULLAH, M. (CJ), SHAH, J.C., GROVER, A.N., RAY, A.N., DUA, I.D.