Estate Duty Act - Scope of Sec.31.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4 It has been observed that in several cases where an application for the grant of quick succession relief is made to the Assistant Controllers of Estate Duty the accountable person is merely asked....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....property shall be reduced in the manner laid down in the section. Sec.31 does not require that the Assistant Controllers of Estate Duty should, when they come across a case where provisions of sec.31 ....