https://www.taxtmi.com/caselaws?id=7994 Section 73(3) of the Estate Duty Act postpones default for duty attributable to assets outside India where remittance is prohibited or restricted, but that protection is not automatic. Mere existence of foreign exchange controls under the Ceylon Exchange Control Act was insufficient to defeat recovery from Indian assets, because permission for remittance could still be granted by the Central Bank of Ceylon. The petitioner had to show bona fide, unsuccessful efforts to secure repatriation or obtain the necessary permission, and the record did not show any effective attempt after April 1966. On that basis, resistance to recovery was not available and mandamus failed. en-us Mon, 02 Nov 1970 00:00:00 +0530 Thu, 26 Mar 2009 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7994 Section 73(3) of the Estate Duty Act postpones default for duty attributable to assets outside India where remittance is prohibited or restricted, but that protection is not automatic. Mere existence of foreign exchange controls under the Ceylon Exchange Control Act was insufficient to defeat recovery from Indian assets, because permission for remittance could still be granted by the Central Bank of Ceylon. The petitioner had to show bona fide, unsuccessful efforts to secure repatriation or obtain the necessary permission, and the record did not show any effective attempt after April 1966. On that basis, resistance to recovery was not available and mandamus failed. Case-Laws Income Tax Mon, 02 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7994