Relief for court-fee under estate duty must be allowed despite expiry of limitation, statutory obligation requires allowance. Relief under Section 50 of the Estate Duty Act for court-fees paid to obtain probate is a statutory obligation on the Controller of Estate Duty and must be allowed even if the rectification time-limit has expired; the limitation provision does not apply to this relief, a position accepted by the Central Board of Direct Taxes.
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.
Relief for court-fee under estate duty must be allowed despite expiry of limitation, statutory obligation requires allowance.
Relief under Section 50 of the Estate Duty Act for court-fees paid to obtain probate is a statutory obligation on the Controller of Estate Duty and must be allowed even if the rectification time-limit has expired; the limitation provision does not apply to this relief, a position accepted by the Central Board of Direct Taxes.
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