https://www.taxtmi.com/caselaws?id=9111 Failure to pay estate duty in accordance with instalments granted under the taxing scheme constituted default for penalty purposes under the Estate Duty Act read with the Income-tax Act. The pendency of certificate proceedings under the Bengal Public Demands Recovery Act did not displace that statutory default, because recovery proceedings under a different enactment operated independently of the default under the estate duty regime. The penalty provisions therefore continued to apply notwithstanding the separate instalment arrangement in certificate proceedings, and the penalty orders were held valid. en-us Wed, 07 Feb 1973 00:00:00 +0530 Fri, 19 Jun 2009 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9111 Failure to pay estate duty in accordance with instalments granted under the taxing scheme constituted default for penalty purposes under the Estate Duty Act read with the Income-tax Act. The pendency of certificate proceedings under the Bengal Public Demands Recovery Act did not displace that statutory default, because recovery proceedings under a different enactment operated independently of the default under the estate duty regime. The penalty provisions therefore continued to apply notwithstanding the separate instalment arrangement in certificate proceedings, and the penalty orders were held valid. Case-Laws Income Tax Wed, 07 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9111