Scaling down of arrears.

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....and estate duty arrears should be delegated to the CsWT, GT, Expenditure tax and controllers of estate duty respectively in the same manner as laid down for scaling down of arrear demands of income-tax subject to limits mentioned in the following paragraph. 3. CsWT, GT, Expenditure tax and controllers of estate duty may exercise power of scaling down of arrears in respect of wealth-tax-gift-tax, ....