https://www.taxtmi.com/caselaws?id=58568 Section 31 of the Estate Duty Act, 1953 provides that quick succession relief is triggered once the Board is satisfied that estate duty has become payable on the same property on two deaths within the prescribed period; the relief must then be calculated by the mandatory statutory percentage scale. The provision does not leave the Board with discretion to fix a lower amount, and the assessing authority must work out the relief when raising the demand. On that analysis, the higher relief claimed by the accountable person was admissible. en-us Mon, 10 Sep 1984 00:00:00 +0530 Mon, 20 Dec 2010 16:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58568 Section 31 of the Estate Duty Act, 1953 provides that quick succession relief is triggered once the Board is satisfied that estate duty has become payable on the same property on two deaths within the prescribed period; the relief must then be calculated by the mandatory statutory percentage scale. The provision does not leave the Board with discretion to fix a lower amount, and the assessing authority must work out the relief when raising the demand. On that analysis, the higher relief claimed by the accountable person was admissible. Case-Laws Income Tax Mon, 10 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58568