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Issues: Whether, for the purposes of relief under section 50 of the Estate Duty Act, 1953, probate court-fee is deductible in full from the estate duty payable, or only proportionately to the properties actually subjected to estate duty.
Analysis: Section 50 grants relief where court-fees have been paid in respect of property on which estate duty is leviable, and the reduction is made from the estate duty payable. Section 5, being the charging provision, makes estate duty leviable on all property passing on death, while section 33 operates only at the stage of computing the principal value or the amount payable in respect of specified property. Since the entire estate in respect of which probate court-fee was paid passed on death, the payment of court-fee was referable to property on which estate duty was leviable. The comparative decisions relied on by the Department concerned joint Hindu family property and did not govern the present facts.
Conclusion: The entire probate court-fee was allowable as deduction under section 50, and not merely a proportionate part of it.
Ratio Decidendi: Relief under section 50 of the Estate Duty Act, 1953 is available in full where probate court-fee is paid in respect of property passing on death and liable to estate duty under the charging scheme of the Act, even if some property is exempt or excluded at the stage of computation.
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