1984 (9) TMI 92

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....then became the sole proprietor of the said business. The deceased also inherited self-occupied flat as well as motorcar and jewellery. The above properties passed on the death of Balchand and were inherited by the deceased Rameshwar on 10th April, 1970. Within nearly nine months of his inheriting this property deceased Rameshwar dies on 18th Jan., 1981. 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 s. 31 for grant of quick succession relief were attracted. 3. The Asstt. CED granted relief of Rs. 1,834 under s. 31 of the Act as per directions of the Board. The CED (A) calculated the relief in accordance with the provisio....

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....ect matter of passing in quick succession and that if relief is calculated at the rate mentioned in s. 31, the relief would worked out to Rs. 21,682. No error was pointed out to us. Hence, we accept the finding of CED (A) to the effect that the property mentioned above had passed twice in quick succession, first on death of Balchand on 10th April, 1970 and second on the death of the deceased Rameshwar on 18th Jan., 1971. The second death had occurred within one year of the first and, as such, in terms of s. 31, relief to the extent of fifty per cent was admissible and that relief on calculation came to Rs. 21,682. 5. The main contention of the ld. departmental representative was that under s. 31, the extent on relief is to be determined ....

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....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 Asstt. Controller. Sec. 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 relief varies with the period that elapses between the two deaths. It is fifty per cent if the period is less than a years; it is ten per cent when the period is more than four years and less than five years. Thu....