https://www.taxtmi.com/caselaws?id=22660 Recovery proceedings under the Estate Duty Act could not be sustained once the full estate duty had already been paid and that payment had been communicated to the Collector. On those admitted facts, the legal basis for further recovery action no longer existed, so continued coercive proceedings were unsustainable. A separate question about recovery charges was noticed, but it was not decided in the writ petition. en-us Thu, 25 Oct 1990 00:00:00 +0530 Sat, 12 Dec 2009 11:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22660 Recovery proceedings under the Estate Duty Act could not be sustained once the full estate duty had already been paid and that payment had been communicated to the Collector. On those admitted facts, the legal basis for further recovery action no longer existed, so continued coercive proceedings were unsustainable. A separate question about recovery charges was noticed, but it was not decided in the writ petition. Case-Laws Income Tax Thu, 25 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22660