https://www.taxtmi.com/caselaws?id=39298 Production of the Controller's clearance certificate is an express condition precedent for a succession certificate under the Estate Duty Act, 1953, and the civil court has no discretion to waive it. Section 73A, which governs the Controller's power to commence estate-duty proceedings, cannot be read as overriding the mandatory requirement in section 56(2) or as importing a time-bar that dispenses with compliance. The two provisions must be harmonised, with the applicant still required to furnish the application to the Controller and obtain the prescribed clearance before a succession certificate can be granted. en-us Fri, 28 Feb 1975 00:00:00 +0530 Thu, 15 Apr 2010 12:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39298 Production of the Controller's clearance certificate is an express condition precedent for a succession certificate under the Estate Duty Act, 1953, and the civil court has no discretion to waive it. Section 73A, which governs the Controller's power to commence estate-duty proceedings, cannot be read as overriding the mandatory requirement in section 56(2) or as importing a time-bar that dispenses with compliance. The two provisions must be harmonised, with the applicant still required to furnish the application to the Controller and obtain the prescribed clearance before a succession certificate can be granted. Case-Laws Income Tax Fri, 28 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39298