Estate duty deduction for succession certificate court-fee is limited to the deceased's share in joint family property.

Section 50 of the Estate Duty Act, 1953 allows deduction only for court-fee paid in respect of property passing on death and chargeable to estate duty. In Mitakshara coparcenary property, only the deceased's share so passes, while the remaining joint family property belongs to the surviving coparceners. A succession certificate obtained for the entire joint family estate therefore does not justify deduction of the full court-fee, because the portion referable to property not passing on death is outside the statutory relief. The deduction must be restricted to the fraction attributable to the deceased's share.

---

---

Issues: Whether the accountable person was entitled under section 50 of the Estate Duty Act, 1953 to deduct the full court-fee paid for obtaining a succession certificate, or only the portion referable to the deceased's share in the joint family property.

Analysis: The relief under section 50 is confined to court-fee paid in respect of property on which estate duty is leviable. In the case of Mitakshara coparcenary property, only the deceased's share passes on death and is chargeable to estate duty. A succession certificate obtained for the entire joint family property covers assets belonging to surviving coparceners as well, and no deduction can be allowed for that part of the court-fee relatable to property which did not pass on death. The provisions of the Estate Duty Act and the Hindu Succession Act support limiting the deduction to the deceased's share.

Conclusion: The accountable person was not entitled to deduction of the full amount of court-fee, and the deduction was correctly restricted to the proportion attributable to the deceased's share.

Ratio Decidendi: Under section 50 of the Estate Duty Act, 1953, deduction is allowable only to the extent the court-fee relates to property passing on death and chargeable to estate duty; it does not extend to the portion referable to property of other coparceners.

---