1984 (9) TMI 89

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....meshwar inherited the interest of Balchand in the partnership firm. He then became the sole proprietor of the said business. The deceased also inherited self-occupied flat as well as motor car and jewellery. The above properties passed on the death of Balchand and were inherited by the deceased Rameshwar on 10-4-1970. Within nearly nine months of his inheriting this property, the deceased, Rameshwar, died on 18-1-1971. Hence, the said property, which had passed on the first death, passed again on the second death which took place within about nine months. Consequently, provisions of section 31 for grant of quick succession relief were attracted. 3. The Assistant Controller granted relief of Rs. 1,834 under section 31 as per directions of....

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....sentative to point out if there was any error in the findings of the Controller (Appeals) that the property mentioned above was the subject-matter of passing in quick succession and that if relief is calculated at the rate mentioned in section 31, the relief would work out to Rs. 21,682. No error was pointed out to us. Hence, we accept the finding of the Controller (Appeals) to the effect that the property mentioned above had passed twice in quick succession, first on death of Balchand on 10-4-1970 and second on the death of the deceased Rameshwar on 18-1-1971. The second death had occurred within one year of the first and, as such, in terms of section 31, relief to the extent of fifty per cent was admissible and that relief on calculation ....

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.... subsequently within five years, estate duty had again become payable on the same property or any part thereof passing on the death of the person to whom the property passed on the first death. It is only on these facts that the board has to record its satisfaction. Once the satisfaction of the Board on those facts is communicated, the process of calculation of the relief commences. The calculation of the relief is obviously to be made by the Assistant Controller. Section 31 does not say that the Board shall in its discretion determine the relief to be given. On the other hand, the mandatory language of the second part of that section indicates that the relief to be given is to be calculated in accordance with the scale given therein. The r....