https://www.taxtmi.com/caselaws?id=38209 Liability of an accountable person under the Estate Duty Act is a personal liability recoverable from the person's own assets, not confined to the specific property inherited from the deceased. The recovery is nevertheless limited to the value of the estate actually inherited. On that basis, the department was entitled to proceed against other properties of the accountable person for estate duty recovery, and the contention that attachment could be levied only against inherited estate assets was rejected. en-us Tue, 06 Sep 1977 00:00:00 +0530 Sat, 03 Apr 2010 17:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38209 Liability of an accountable person under the Estate Duty Act is a personal liability recoverable from the person's own assets, not confined to the specific property inherited from the deceased. The recovery is nevertheless limited to the value of the estate actually inherited. On that basis, the department was entitled to proceed against other properties of the accountable person for estate duty recovery, and the contention that attachment could be levied only against inherited estate assets was rejected. Case-Laws Income Tax Tue, 06 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38209