https://www.taxtmi.com/caselaws?id=38921 Section 52(1) of the Estate Duty Act, 1953 was construed as directory, not mandatory: the Central Government may accept property offered in satisfaction of estate duty, but the discretion must be exercised reasonably, fairly, honestly and on relevant grounds, and remains subject to judicial review. Applying that standard, refusal of the offer of agricultural lands was upheld because it was supported by the land ceiling law, restrictions on alienation of agricultural land, and the absence of administrative machinery to manage such property. The Court found no jurisdictional error, mala fides, breach of natural justice or perversity, so the refusal was lawful and the writ petition failed. en-us Tue, 23 Sep 1975 00:00:00 +0530 Sat, 10 Apr 2010 13:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38921 Section 52(1) of the Estate Duty Act, 1953 was construed as directory, not mandatory: the Central Government may accept property offered in satisfaction of estate duty, but the discretion must be exercised reasonably, fairly, honestly and on relevant grounds, and remains subject to judicial review. Applying that standard, refusal of the offer of agricultural lands was upheld because it was supported by the land ceiling law, restrictions on alienation of agricultural land, and the absence of administrative machinery to manage such property. The Court found no jurisdictional error, mala fides, breach of natural justice or perversity, so the refusal was lawful and the writ petition failed. Case-Laws Income Tax Tue, 23 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38921