Estate duty relief must be allowed despite rectification limitation expiry, under the Assistant Controller's statutory duty. Relief under Section 50 of the Estate Duty Act is a statutory duty of the Assistant Controller and cannot be withheld merely because the rectification limitation under Section 61 has expired; the Madras High Court's ruling to that effect has been accepted by the Board and officers are to be informed to ensure compliance.
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.
Estate duty relief must be allowed despite rectification limitation expiry, under the Assistant Controller's statutory duty.
Relief under Section 50 of the Estate Duty Act is a statutory duty of the Assistant Controller and cannot be withheld merely because the rectification limitation under Section 61 has expired; the Madras High Court's ruling to that effect has been accepted by the Board and officers are to be informed to ensure compliance.
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