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TMI Blog1984 (9) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... irm. He then became the sole proprietor of the said business. The deceased also inherited self-occupied flat as well as motor car and jewellery. The above properties passed on the death of Balchand and were inherited by the deceased Rameshwar on 10-4-1970. Within nearly nine months of his inheriting this property, the deceased, Rameshwar, died on 18-1-1971. Hence, the said property, which had passed on the first death, passed again on the second death which took place within about nine months. Consequently, provisions of section 31 for grant of quick succession relief were attracted. 3. The Assistant Controller granted relief of Rs. 1,834 under section 31 as per directions of the Board. The Controller (Appeals) calculated the relief in ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontroller (Appeals) that the property mentioned above was the subject-matter of passing in quick succession and that if relief is calculated at the rate mentioned in section 31, the relief would work out to Rs. 21,682. No error was pointed out to us. Hence, we accept the finding of the Controller (Appeals) to the effect that the property mentioned above had passed twice in quick succession, first on death of Balchand on 10-4-1970 and second on the death of the deceased Rameshwar on 18-1-1971. The second death had occurred within one year of the first and, as such, in terms of section 31, relief to the extent of fifty per cent was admissible and that relief on calculation came to Rs. 21,682. 5. The main contention of the learned department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same property or any part thereof passing on the death of the person to whom the property passed on the first death. It is only on these facts that the board has to record its satisfaction. Once the satisfaction of the Board on those facts is communicated, the process of calculation of the relief commences. The calculation of the relief is obviously to be made by the Assistant Controller. Section 31 does not say that the Board shall in its discretion determine the relief to be given. On the other hand, the mandatory language of the second part of that section indicates that the relief to be given is to be calculated in accordance with the scale given therein. The relief varies with the period that elapses between the two deaths. It is f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority different from the assessing authority under the Act and, as such, the demand for the full amount of tax could be correctly made. Their Lordships dealing with this contention observed as follows : " ....I am not disposed to agree with this argument... But when it comes to the question of demand of duty, section 31 reduces the amount of estate duty payable in a particular manner. Before a demand can therefore be issued to the accountable person calling upon him to pay estate duty, section 31 must be applied and the demand can therefore issue only that amount of duty payable as reduced by the application of that section. It is clear then that the demand for the full amount of tax is illegal ;... " 9. It is true that the facts i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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