https://www.taxtmi.com/caselaws?id=18688 Property gifted by the deceased to a public charitable trust more than six months before death was treated as outside the deemed-passing rule under the proviso to section 9 of the Estate Duty Act, 1953, so it did not attract estate duty. Once the property was found not to pass on death and therefore not to fall within the charging provisions, the exemption under section 22 became irrelevant. The absence of section 22 relief could not, by itself, create a charge under section 5 where no property passing on death had been established. en-us Wed, 28 Jun 1995 00:00:00 +0530 Sat, 31 Oct 2009 13:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18688 Property gifted by the deceased to a public charitable trust more than six months before death was treated as outside the deemed-passing rule under the proviso to section 9 of the Estate Duty Act, 1953, so it did not attract estate duty. Once the property was found not to pass on death and therefore not to fall within the charging provisions, the exemption under section 22 became irrelevant. The absence of section 22 relief could not, by itself, create a charge under section 5 where no property passing on death had been established. Case-Laws Income Tax Wed, 28 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18688