Issue of Certificates u/s 57(2) of Estate Duty Act. - Income Tax - 1495/CBDT

INSTRUCTION NO. 1495/CBDT Dated: December 1, 1982 The Board have issued instructions from time to time that on the receipt of the requests from the assessees for issue of certificates under section 57(2) of the Estate Duty Act, the Assistant Controller of Estate Duty should promptly complete the assessments u/s 57(1), wherever required and should issue the certificate without much delay. The Controllers of Estate Duty and Deputy Controllers of Estate Duty should ensure that these instructions issued by the Board are followed. 2. It has been represented to the Estimates Committee that these instructions are not being followed and the certificates are not being issued to the legal heirs in time. The Committee has desired that suitable monitoring should be done to ensure that the instructions are complied with and the legal heirs are not put to avoidable inconvenience. 3. The Board desires that Deputy Controllers of Estate Duty should carry out surprise inspections and take suitable action against the erring officers/officials.