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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Limitation period adjustment for estate duty narrows the two year lookback for deaths in the transitional year.</h1> Transitional adjustment to the estate duty look back period applies to deaths occurring on or after the 1st day of April, 1966 but before the 1st day of April, 1967: sections 9, 10, 11, 12, 22, 33 and 46 of the Estate Duty Act, 1953 as amended shall operate as if references to the two years before the death of the deceased were references to that two year period less any portion which fell before the 1st day of April, 1965, thereby narrowing the temporal reach of the amended provisions for the transitional year.

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