https://www.taxtmi.com/caselaws?id=26815 Liability for estate duty under section 53 of the Estate Duty Act, 1953 extends to the legal representative and to a person deriving title to the deceased's property, to the extent of assets received. A transferee who acquired the property by gift during the pendency of the proceedings could not avoid recovery or resist interest on the ground of delay and prejudice. The auction sale was also not shown to be a nullity, because no breach of a mandatory requirement in the sale process was established and the challenge to the deposit and extension of time lacked supporting material. The writ petition was therefore rejected and the recovery action sustained. en-us Tue, 09 Apr 1985 00:00:00 +0530 Mon, 08 Feb 2010 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26815 Liability for estate duty under section 53 of the Estate Duty Act, 1953 extends to the legal representative and to a person deriving title to the deceased's property, to the extent of assets received. A transferee who acquired the property by gift during the pendency of the proceedings could not avoid recovery or resist interest on the ground of delay and prejudice. The auction sale was also not shown to be a nullity, because no breach of a mandatory requirement in the sale process was established and the challenge to the deposit and extension of time lacked supporting material. The writ petition was therefore rejected and the recovery action sustained. Case-Laws Income Tax Tue, 09 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26815