42. Section 338 of the principal enactment is hereby amended by the repeal of subsection (3) of that section and the substitution therefor, of the following new subsection: -
'(3) For the purposes of this Chapter-
| | (a) " estate " means the gross value of the estate of the deceased; and | | |
| | (b) " legal representative " means an executor or administrator or in the case of an estate below the value of twenty thousand rupees, the next of kin who have adiated the inheritance : | | |
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