Discharge certificate issuance: grant with assessment when no estate duty payable, and after full collection when duty demanded. Discharge certificates under the Estate Duty Act, 1953 are to be issued with the assessment order where no estate duty is payable. If assessment results in a demand, the certificate should be issued after full collection of the duty without requiring an application. Section 67 does not prohibit issuing a certificate without an application and only requires issuance when an application is made.
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.
Discharge certificate issuance: grant with assessment when no estate duty payable, and after full collection when duty demanded.
Discharge certificates under the Estate Duty Act, 1953 are to be issued with the assessment order where no estate duty is payable. If assessment results in a demand, the certificate should be issued after full collection of the duty without requiring an application. Section 67 does not prohibit issuing a certificate without an application and only requires issuance when an application is made.
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