748/CBDT.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n certificate in respect of any property on which estate duty is leviable under this act, the amount which is equal to the court fees so paid." 2. A doubt has been raised about the extent to which relief u/s 50 of the Estate Duty Act should be allowed in respect of :- (1) property which has been subjected to both court fees and estate duty but the value of which for the purposes of court fees .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion 5 of the Estate Duty Act, duty is leviable on all property passing on demand is leviable under the charging section even in response properties which are mentioned in Section 51, though enjoy exemption for the purposes of computation of estate duty. Thus relief u/s 50 has to be allowed fees are paid in respect of the property which may be from payment of duty u/s 31 of the Estate Duty similarl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X