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TMI Blog1984 (9) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... self-occupied flat as well as motorcar and jewellery. The above properties passed on the death of Balchand and were inherited by the deceased Rameshwar on 10th April, 1970. Within nearly nine months of his inheriting this property deceased Rameshwar dies on 18th Jan., 1981. 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 s. 31 for grant of quick succession relief were attracted. 3. The Asstt. CED granted relief of Rs. 1,834 under s. 31 of the Act as per directions of the Board. The CED (A) calculated the relief in accordance with the provisions of s. 31 on the value of the property that passed twice in quick succession and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned in s. 31, the relief would worked out to Rs. 21,682. No error was pointed out to us. Hence, we accept the finding of CED (A) to the effect that the property mentioned above had passed twice in quick succession, first on death of Balchand on 10th April, 1970 and second on the death of the deceased Rameshwar on 18th Jan., 1971. The second death had occurred within one year of the first and, as such, in terms of s. 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 ld. departmental representative was that under s. 31, the extent on relief is to be determined by the Board and not by the Asstt. Controller. it was pointed out that the Board ahd de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Asstt. Controller. Sec. 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 fifty per cent if the period is less than a years; it is ten per cent when the period is more than four years and less than five years. Thus, no discretion is given to any authority in working out the relief. The relief is to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. Before a demand can, therefore, be issued to the Accountable Person calling upon him to pay estate duty, s. 31 must be applied and the demand, can, therefore, issue only that amount of duty payable as reduced by 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 in that case are not identical with the facts of the present case. However, the ratio of that decision is that provisions of s. 31 were mandatory and the Asstt. CED was bound to give effect to those provisions at the time of raising the demand. In the present case also, at the time of raising the demand, the Asstt. Controller was bound to calculate the relief in accordance with the provisions of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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