Estate duty exemption for police service extends to state raised reserve units and qualifying home guards on duty. Section 33(1)(mm) exempts property of a deceased member of any police force killed protecting the border. Reserve Armed Constabulary members qualify if their unit was raised by the State Government. Home Guards and civil defence personnel qualify only when called on duty under State Acts or Ordinances that confer the same powers, privileges and protection as police officers; properties of such members who die in action are exempt. Assessing officers are to be notified of this position.
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 exemption for police service extends to state raised reserve units and qualifying home guards on duty.
Section 33(1)(mm) exempts property of a deceased member of any police force killed protecting the border. Reserve Armed Constabulary members qualify if their unit was raised by the State Government. Home Guards and civil defence personnel qualify only when called on duty under State Acts or Ordinances that confer the same powers, privileges and protection as police officers; properties of such members who die in action are exempt. Assessing officers are to be notified of this position.
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