Prima facie withdrawal inquiries: restrict questions to cases showing abnormal withdrawals after comparing recent and earlier drawings. Assistant Controllers of Estate Duty must not raise withdrawal queries routinely but only where a prima facie need exists; they should compare drawings in the two years before death with earlier withdrawals and consider the deceased's financial status, raising queries only if something extraordinary or abnormal appears.
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.
Prima facie withdrawal inquiries: restrict questions to cases showing abnormal withdrawals after comparing recent and earlier drawings.
Assistant Controllers of Estate Duty must not raise withdrawal queries routinely but only where a prima facie need exists; they should compare drawings in the two years before death with earlier withdrawals and consider the deceased's financial status, raising queries only if something extraordinary or abnormal appears.
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