Estate Duty-Exemptions under clause(1)&(n) of sub sec.(1) of Sec.33.

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..... e occupation of a Rule declared by the central government as his official residence under para 13 of the merged states order 1949. Whereas clause n exempts one house or part thereof exclusively used by the deceased for his residence to the extent the principal value thereof does not exceed rupees one lakh if such house is situated in a place with a population exceeding 10,000 and the full principa .....

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..... d that only one of the 2 clause will be applicable in the case of a ruler. If exemption under both the clauses mentioned above are claimed such assessee will be entitled to both the exemptions. In this connection it may be mentioned that the supreme court has also held that where two interpretations are possible the interpretation which is beneficial to the subject will have to be adopted. There c .....

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