Supreme Court of India
Assistant Controller of Estate Duty & Ors. v. Prayag Dass Agarwal
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the view that on a plain construction of section 52 of the Act, the Central Government may at its discretion either accept the property offered under section 52 or may not if the circumstances so warrant.
Judgment, page 12
From the headnote
Estate Duty Act, 1953-Section 52, scope of-Whether under section 52 of the Estate Duty Act, 1953, the Central Government is bound to accept in satisfac tion of the whole or any part of the duty payable under the Act at such price as may be agreed upon between the Central Government and the person accountable for estate duty any property passing on the death of the deceased when an applica tion is made for that purpose by such person. On the death of his father which took place on September 29, 1964 the respondent filed a statement of account under the Estate Duty Act of the estate passing
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