| 1.
| | This Act may be cited as the Estate Duty Act. |
| 2.
| | Imposition of estate duty. |
| 3.
| | Amount of estate duty, |
| 4.
| | Property deemed to pass on death. |
| 5.
| | Property held by trustee, |
| 6.
| | Exemption from estate duty in case of small annuities, |
| 7.
| | Exemption of properties bequeathed to the Government, &c. |
| 8.
| | Approved pensions. |
| 9.
| | Hindu undivided families. |
| 10.
| | Resident Guests. |
| 11.
| | Exemption for one residential premises. |
| 12.
| | Legacies to bona fide employees. |
| 13.
| | Legacies to approved chantries. |
| 14.
| | Exemption for household goods not exceeding twenty-five thousand rupees in value. |
| 15.
| | Value of property. |
| 16.
| | Valuation of proceeds from insurance policy or Tax Reserve Certificates. |
| 17.
| | Deduction for debts, funeral expenses and taxes |
| 18.
| | Relief in respect of quick succession where property consists of land or a business. |
| 19.
| | Relief in respect of foreign estate duty. |
| 20.
| | Liability of executor. |
| 21.
| | Duty to be a charge on property passing on death of deceased. |
| 22.
| | Power to raise estate duty by sale, mortgage or terminable charge. |
| 23.
| | Apportionment of burden of estate duty paid. |
| 24.
| | Declarations. |
| 25.
| | Further declaration in case of error. |
| 26.
| | Assessor may require particulars in certain cases. |
| 27.
| | Assessments. |
| 28.
| | Time for making assessments and additional assessments. |
| 29.
| | Appeals to the Commissioner-General. |
| 30.
| | Appeals to District Court. |
| 31.
| | Finality of assessments. |
| 32.
| | Penalty for incorrect declarations. |
| 33.
| | Manner of payment of estate duty. |
| 34.
| | Payment by transfer of immovable |
| 35.
| | Payment by surrender of prescribed stock |
| 36.
| | Interest on unpaid duty, |
| 37.
| | Allocation of payments. |
| 38.
| | Payment by installments. |
| 39.
| | Certificate of payment. |
| 40.
| | Certificate of release. |
| 41.
| | Facts stated in Commissioner-General's certificate need not be proved, |
| 42.
| | Probate not to be issued until estate duty is paid. |
| 43.
| | Restriction on payment of certain moneys passing on the death of a deceased. |
| 44.
| | Collection of money or debts on account of estate duty. |
| 45.
| | Notice to defaulter. |
| 46.
| | Recovery of estate duty by seizure and sale of movable property. |
| 47.
| | Recovery of estate duty by seizure and sale of property. |
| 48.
| | Proceedings for recovery before a Magistrate. |
| 49.
| | Recovery of estate duty out of debts &c- |
| 50.
| | Recovery from surviving partners. |
| 51.
| | Special procedure not to affect right of the State to recover duty in any other manner. |
| 52.
| | Power of Commissioner-General to. obtain information and delegate functions. |
| 53.
| | Duty to include fines &c. |
| 54.
| | Signature and service of notice. |
| 55.
| | Principal officer to act on behalf of a company or body of Persons- |
| 56.
| | Agents and trustees. |
| 57.
| | Persons acting jointly. |
| 58.
| | Indemnification of representative. |
| 59.
| | Certain transactions and dispositions to be disregarded, |
| 60.
| | Renunciation of office of executor. |
| 61.
| | Refund of Estate duty. |
| 62.
| |
Section - 62 |
| 63.
| | Penalty for failure to furnish information, &c. |
| 64.
| | Penalty for making incorrect statements, &c. |
| 65.
| | Provisions relating to fraud. |
| 66.
| | Breach of secrecy and other matters to be an offence. |
| 67.
| | Contravention of section 43 to be an offence under this Act |
| 68.
| | Power of Commissioner-General to compound offences. |
| 69.
| | Estate duty to be Payable notwithstanding proceedings for Penalties. |
| 70.
| | Prosecution not to be entered except with sanction of Commissioner-General. |
| 71.
| | Admissibility of statements or documents. |
| 72.
| | Officers. |
| 73.
| | Official secrecy. |
| 74.
| | Regulations. |
| 75.
| | Forms. |
| 76.
| | Public officer to assist Commissioner-General. |
| 77.
| | Inspection of property. |
| 78.
| | Interpretation. |
| 79.
| | Application of the Estate Duty ordinance. |
| 80.
| | Modification of certain provisions of the Estate Duty Ordinance. |
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