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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>Estate Duty Personal Liability for Accountable Persons, Not Just Inherited Assets</h1> The Kerala High Court affirmed that estate duty is a personal liability of all accountable persons, not restricted to assets inherited from the deceased. ... Estate Duty The High Court of Kerala held that estate duty is a personal liability of every accountable person, not limited to assets inherited from the deceased. The court rejected the argument that estate duty can only be recovered from assets obtained through inheritance. The judgment of the learned single judge was affirmed, and the writ appeal was dismissed. (Case citation: 1977 (9) TMI 19 - KERALA High Court)

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