Full deduction of probate court fee allowed under estate duty law when paid in relation to the estate.

Section 50 of the Estate Duty Act, 1953 was applied to allow deduction of probate court fee in full where the fee was paid in relation to the estate. The court held that relief is not confined to the portion attributable only to property actually subjected to estate duty, and the full probate court fee is deductible from estate duty payable.

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Issues: Whether probate court fee paid in respect of estate property is deductible in full under section 50 of the Estate Duty Act, 1953, from estate duty payable.

Analysis: The facts and contentions were treated as identical to an earlier reference decided the same day. Following that decision, the court applied section 50 of the Estate Duty Act, 1953, and held that the relief was available on the full probate court fee and not confined only to the portion relatable to property actually brought to estate duty.

Conclusion: The first question was answered in the affirmative and in favour of the accountable person.

Ratio Decidendi: Where probate court fee is paid in relation to the estate, relief under section 50 of the Estate Duty Act, 1953, is deductible on the full amount of such fee and is not restricted to the portion attributable only to property actually subjected to estate duty.

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