Appealability of rectification orders under Estate Duty Act affirmed; appeal lies where rectification increases an individual's duty liability. The Ministry of Law advised that a rectification order under section 61 is appealable under the residuary clause (b) of section 62 because it alters an individual's liability to estate duty to his detriment and is relatable to the property passing on death; departments were instructed to note this view and withdraw pending contrary appeals.
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.
Appealability of rectification orders under Estate Duty Act affirmed; appeal lies where rectification increases an individual's duty liability.
The Ministry of Law advised that a rectification order under section 61 is appealable under the residuary clause (b) of section 62 because it alters an individual's liability to estate duty to his detriment and is relatable to the property passing on death; departments were instructed to note this view and withdraw pending contrary appeals.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
