Central Government Act
Section 63(8) in The Estate Duty Act, 1953
(8) The valuers may, in disposing of any matter referred to them for arbitration under sub- section (6), hold or cause to be held such inquiry as they think fit, and after giving the appellant and the respondent an opportunity of being heard, pass such orders thereon as they think fit and shall send a copy of such orders to the Appellate Tribunal.