Estate Duty Act - Scope of Sec.31. - Income Tax - 1564/CBDT

INSTRUCTION NO. 1564/CBDT Dated: June 8, 1984 It has been observed that in several cases where an application for the grant of quick succession relief is made to the Assistant Controllers of Estate Duty the accountable person is merely asked to make an application to the Board. This procedure is not warranted by law and also results in avoidable delay in settling the claims. 2. Sec.31 of the Estate Duty Act 1953 provides that where the Board is satisfied that estate duty has become payable on any property passing upon the death of any person, and that subsequently within five years estate duty has again become payable on the same property shall be reduced in the manner laid down in the section. Sec.31 does not require that the Assistant Controllers of Estate Duty should, when they come across a case where provisions of sec.31 of the Estate Duty Act are applicable send a quick succession relief proposal in the prescribed proforma i.e. ED. 48 through Controller of Estate Duty. 3. These instructions may be brought to the notice of all officers working in your charge.