Section 50 of the Estate Duty, 1953-Relief from estate duty where court-fees have been paid for obtaining probate-Clarification regarding - Income Tax - 354/1983

Section 50 of the Estate Duty, 1953-Relief from estate duty where court-fees have been paid for obtaining probate-Clarification regarding Circular No. 354 Dated 8/3/1983 The Madras High Court have, in the case of G.D. Narendra v.Controller of Estate Duty, Madras [1972] 85 ITR 647, held that relief under section 50 of the Estate Duty Act, 1953, in respect of court-fee paid, cannot be denied solely on the ground that the limitation under section 61 of the Act for rectification of estate duty assessment has expired. Section 50 casts a statutory obligation upon the Controller of Estate Duty to allow such relief and the time-limit specified in section 61 has no application in such cases. 2. The Board have accepted the Madras High Court decision. (Sd.) P. Ranganathan Under Secretary, Central Board of Direct Taxes.