https://www.taxtmi.com/caselaws?id=49292 Section 18 of the Expenditure-tax Act, 1957 was interpreted as applying to the estate of a person who died before the Act commenced, because it created machinery to assess and recover expenditure-tax through the executor, administrator or other legal representative. The charging scheme taxed expenditure incurred in the previous year, and the liability declared by section 18 was not limited to deaths after commencement. The Act's provisions were read as extending assessment and recovery to the deceased's estate, and the analogy to section 24B(1) of the Indian Income-tax Act, 1922 did not justify a narrower construction. en-us Thu, 18 Nov 1965 00:00:00 +0530 Tue, 19 Aug 2014 08:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49292 Section 18 of the Expenditure-tax Act, 1957 was interpreted as applying to the estate of a person who died before the Act commenced, because it created machinery to assess and recover expenditure-tax through the executor, administrator or other legal representative. The charging scheme taxed expenditure incurred in the previous year, and the liability declared by section 18 was not limited to deaths after commencement. The Act's provisions were read as extending assessment and recovery to the deceased's estate, and the analogy to section 24B(1) of the Indian Income-tax Act, 1922 did not justify a narrower construction. Case-Laws Income Tax Thu, 18 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49292