https://www.taxtmi.com/caselaws?id=58763 Quick succession relief under section 31 of the Estate Duty Act, 1953 is mandatory once the statutory preconditions are met: estate duty must have been payable on the same property on the first death and again within five years on the second death. The Board's role is limited to being satisfied that those conditions exist; the actual relief must then be computed by the assessing authority under the graduated statutory scale, with no discretion to substitute an administratively fixed amount. On the facts stated, the second death within one year attracted fifty per cent relief, and the higher relief claimed was admissible. en-us Mon, 10 Sep 1984 00:00:00 +0530 Tue, 21 Dec 2010 18:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58763 Quick succession relief under section 31 of the Estate Duty Act, 1953 is mandatory once the statutory preconditions are met: estate duty must have been payable on the same property on the first death and again within five years on the second death. The Board's role is limited to being satisfied that those conditions exist; the actual relief must then be computed by the assessing authority under the graduated statutory scale, with no discretion to substitute an administratively fixed amount. On the facts stated, the second death within one year attracted fifty per cent relief, and the higher relief claimed was admissible. Case-Laws Income Tax Mon, 10 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58763