Estate duty exemption for property vested in state by land and forest vesting laws: such estate duty shall not be payable. The Central Government directs that no estate duty shall be payable in respect of property included in a deceased's estate which has vested in the State of Kerala under the Kerala Land Reforms Act and the Kerala Private Forests (Vesting and Assignment) Act, relieving such property from levy or collection 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.
Estate duty exemption for property vested in state by land and forest vesting laws: such estate duty shall not be payable.
The Central Government directs that no estate duty shall be payable in respect of property included in a deceased's estate which has vested in the State of Kerala under the Kerala Land Reforms Act and the Kerala Private Forests (Vesting and Assignment) Act, relieving such property from levy or collection of estate duty.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.