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of <h1>Karnataka High Court: Section 50 Relief Applies Only When Court Fees Paid on Estate Duty-Exempt Properties.</h1> Instruction No. 748 issued by the Central Board of Direct Taxes (CBDT) on April 30, 1974, addresses the interpretation of Section 50 of the Estate Duty Act concerning court fees and estate duty. It clarifies that relief under Section 50 should be granted only for properties subject to both court fees and estate duty. The Karnataka High Court ruled that court fees paid for probate cannot be deducted from estate duty on other properties. The terms 'leviable' and 'payable' in Section 50 are distinct, and relief is applicable only when court fees are paid on properties exempt from estate duty under Section 31.
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