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Interpretation of Section 50 of the Estate Duty Act - Deduction of court-fee paid for obtaining a succession certificate in estate duty computation. Analysis: The judgment pertains to a case where the accountable person sought a deduction under Section 50 of the Estate Duty Act for the full amount of court-fee paid for obtaining a succession certificate. The accountable person, part of a Hindu Undivided Family (HUF) under Mitakshara law, applied for a succession certificate encompassing debts, shares, and securities of the entire joint family, not just the deceased's share. The Assistant Controller allowed a deduction only for the deceased's share, leading to subsequent unsuccessful appeals. The court analyzed relevant sections of the Act, emphasizing that relief under Section 50 is limited to the deceased's share in the joint family property, as estate duty is only leviable on the property passing on death. The court upheld the limitation of the deduction to the proportionate court-fee of the deceased's share. The accountable person relied on a Kerala High Court decision where the entire court-fee paid for a succession certificate was allowed as a deduction. However, the court disagreed, citing provisions of the Hindu Succession Act and the limited scope of assets passing on death. The court highlighted that relief under Section 50 should align with the value of the joint family property passing on death, subject to estate duty. The court referenced a prior Andhra Pradesh High Court decision supporting the restricted deduction approach. Despite arguments regarding the applicability of Section 34 pre-amendment, the court maintained that the amended provision did not alter the deduction principle under Section 50. The court concluded that the accountable person was not entitled to deduct the full court-fee amount in estate duty computation. The decision favored the revenue, contrasting the Kerala High Court's stance. The judgment directed each party to bear their respective costs due to the divergent views on the matter. The court's analysis emphasized the specific scope of deductions under Section 50 concerning court-fees paid for succession certificates in estate duty assessments, aligning deductions with the deceased's share in the joint family property.
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