Quick succession relief under the Estate Duty Act: Assistant Controllers must process applicable claims without Board referral. Section 31 of the Estate Duty Act allows reduction of estate duty where duty becomes payable again on the same property within the short-term period, provided the Board is satisfied; Assistant Controllers should process quick succession relief claims and are not required to direct applicants to the Board or forward proposals in the prescribed proforma through the Controller of Estate Duty.
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.
Quick succession relief under the Estate Duty Act: Assistant Controllers must process applicable claims without Board referral.
Section 31 of the Estate Duty Act allows reduction of estate duty where duty becomes payable again on the same property within the short-term period, provided the Board is satisfied; Assistant Controllers should process quick succession relief claims and are not required to direct applicants to the Board or forward proposals in the prescribed proforma through the Controller of Estate Duty.
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