https://www.taxtmi.com/caselaws?id=16022 A presumption of civil death under section 108 of the Evidence Act can attract the charging provision of the Estate Duty Act, because "death" is not confined to natural death and the duty may arise when property passes on death. The absence of proof of the exact date of death does not by itself defeat assessment proceedings; the assessing authority may proceed on available materials and draw a rebuttable presumption as to date of death for estate duty purposes. An earlier grant of letters of administration is only evidentiary and does not conclusively fix the date of death. en-us Fri, 12 Jun 1998 00:00:00 +0530 Mon, 31 Aug 2009 15:27:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16022 A presumption of civil death under section 108 of the Evidence Act can attract the charging provision of the Estate Duty Act, because "death" is not confined to natural death and the duty may arise when property passes on death. The absence of proof of the exact date of death does not by itself defeat assessment proceedings; the assessing authority may proceed on available materials and draw a rebuttable presumption as to date of death for estate duty purposes. An earlier grant of letters of administration is only evidentiary and does not conclusively fix the date of death. Case-Laws Income Tax Fri, 12 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16022