https://www.taxtmi.com/caselaws?id=25214 An amendment withdrawing estate duty operated only for property passing on death on or after 16 March 1985; where the deceased died earlier, the Estate Duty Act continued to apply and liability was not excluded for pending finalisation proceedings. The writ challenge was also not entertained because the statute provided an alternative remedy by reference under section 64(1) for the legal questions raised, making interference under article 226 inappropriate. The stated principle is that a tax or duty withdrawal applies only within the temporal limit expressly fixed in the amending provision, and writ relief will ordinarily be refused where an efficacious statutory remedy exists. en-us Mon, 01 Feb 1988 00:00:00 +0530 Wed, 27 Jan 2010 12:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25214 An amendment withdrawing estate duty operated only for property passing on death on or after 16 March 1985; where the deceased died earlier, the Estate Duty Act continued to apply and liability was not excluded for pending finalisation proceedings. The writ challenge was also not entertained because the statute provided an alternative remedy by reference under section 64(1) for the legal questions raised, making interference under article 226 inappropriate. The stated principle is that a tax or duty withdrawal applies only within the temporal limit expressly fixed in the amending provision, and writ relief will ordinarily be refused where an efficacious statutory remedy exists. Case-Laws Income Tax Mon, 01 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25214