Issuance of certificates under Estate Duty Act: require timely completion of assessments and active monitoring to prevent delays. Requests for certificates under section 57(2) of the Estate Duty Act must be met by prompt completion of any assessments under section 57(1) and immediate issuance of certificates; Controllers and Deputy Controllers must ensure compliance, carry out surprise inspections, and take action against officers who cause undue delay.
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Provisions expressly mentioned in the judgment/order text.
Issuance of certificates under Estate Duty Act: require timely completion of assessments and active monitoring to prevent delays.
Requests for certificates under section 57(2) of the Estate Duty Act must be met by prompt completion of any assessments under section 57(1) and immediate issuance of certificates; Controllers and Deputy Controllers must ensure compliance, carry out surprise inspections, and take action against officers who cause undue delay.
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