1978 (11) TMI 31

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..... said Sait and is said to be an accountable person as defined in the E. D. Act. The petitioner's case is that the deceased, Sait, was a business man who had various lines of business. The petitioner could not effectively control the business when he got into the management as legal heir. It is said that there was no senior member who could effectively manage the affairs Of the deceased. The petitio .....

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..... s in property which had passed on death, or from any other cause, it is difficult to ascertain exactly the amount of estate duty payable in respect of any property or any interest therein or so to ascertain the same without undue expense in proportion to the value of the property or interest the Board, on the application of any person accountable for the duty and upon his giving to the Board all t .....

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..... ommunication by the Board, but it does not state the reasons for declining the petitioner's request. Section 69 of the Act enables a party to approach the Board with an application to seek composition of all or any of the duties payable in respect of the property or interest of the estate. It being a statutory duty, that is imposed under s. 69, refusal to exercise the duty by the Board must be for .....

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