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REGISTERED No. D. 221

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 193] NEW DELHI, THURSDAY, DECEMBER 17, 1964 AGRAHAYANA 26, 1886

Separate paging is given to this part in order that it may be filed as a separate compilation

CENTRAL BOARD OF DIRECT TAXES

NOTIFICATION

ESTATE DUTY

New Delhi, the 16th December 1984

G.S.R. 1810.—In exercise of the powers conferred by sub-section (1) of section 85 of the Estate Duty Act, 1953 (34 of 1933), the Central Board of Direct Taxes hereby makes the following amendments in the Estate Duty Rules, 1953, the same having been previously published as required by the said sub-section, namely.—

1. These rules may be called the Estate Duty (Third Amendment) Rules, 1964.

2. In the Estate Duty Rules, 1953,—

(a) after rule 42, the following rule shall be inserted, namely:—

''43, Disclosure of information respecting assessments,

(1) The application to the Controller under section 80 for information in respect of an assessment made under the Act, on or after the 1st day of April, 1904, shall be made in Form E.D.-14.

(2) The information under section 80 shall be furnished by the Con- troller In Form E.D.-15-

(3) Where it is not possible for the Controller to furnish the informa- tion asked for by the applicant under section 80 owing to the fact that the relevant assessment has not been completed, he shall inform the applicant in Form E.D.-18.

(4) Where the Controller is satisfied that It is not in the public interest to furnish or cause to be furnished the information asked for, he shall intimate the fact to the applicant in Form E.D.-17";

(871)

(b) after Form E.D.-1S, the following Forms shall be ftdded, namely: —

"FORM E2X-14

APPLICATION FOR INFORMATION UNDER SECTION 80 OF T lH ESTATE

DUTY ACT. 1858

[See rule 43(1)1

To

The Controller of Estate Duty.

I request you to furnish Information relating to the assessment of the principal

value of the estate of late

;

(here give name and last known addrese of the deceased*

om the following point*: —

1. ~

2.

,

S.

,

4

3.

etc,

2. The above information is required by me for the following reason*:—

1.

•—

2,

etc.

Signature of the applicant—•

-

Name of the applicant—;

(in capital letters)

Full addresi

Dated • !"•

NOTE:-—A separate application has to be made In respect of each eotate duty

asgeismeftt.

FORM FOR FURNISHING INFORMATION UNDER SECTION 80 OF Tttfe

ESTATE DUTY ACT, 1BS3

[See rule 43(2)]

Office o| the

— 1

i

Date —

jfr _

Te

With reference to your application dated — under section 80 of the Estate Duty Act, 1953, requesting Information relating to the assessment of the principal value of the estate of late • , the said Informa- tion/information respecting items No. of the said application "i" given below: —

Name of the deceased

His last known address

1. ^

2. — — — _ —_

3. — _ _ — — _ _.

4.

15. •

etc.

2. 1/ Controller of Estate. Duty —• am/is satisfied that it is not in the public interest to furnish information respecting items No. — — — —; of your application and the information relating thereto is accordingly refused.

Signature of the authority

furnishing the Information.

fSEAL)

NOTE:—Delete Inappropriate words.

FORM FOR INTIMATING NON-AVAILABILITY OF INFORMATION UNDER SECTION 80 OF THE ESTATE DUTY ACT, 1953.

[Sec rule 43(3)]

Office of the

.— —

No. — Date ——

To

With reference to your application dated undec section 80 of t he Estate Duty Act. 1953, requesting information relating to the assessment of t he principal value of the estate of late — , I am to inform you t h at the said information is not yet available/no assessment has been made in t he case of the estate.

(SEAL)

Signature —

NOTE:—Delete inappropriate words,

FORM E.D.-17 .

REFUSAL TO SUPPLY INFORMATION UNDER SECTION 80 OF THE ESTATE DUTY ACT, 1953,

[See rule 43(4)]

Office of the — — -— •

Dated

No.

To

With reference to your application dated under section 80 of the Estate Duty Act, 1953. requesting information relating to the assessment of the principal value of the estate of late , I am to aay that I am satisfied that it will not be in the public interest to furnish the information asked for and I therefore decline to furnish the same.

Signature — ——

(SEAL)

Explanatory Note

IThls note is not part of the notification but is Intended to be merely clarifl- catory/]

Section 49(1) of the Finance Act, 1964, replaced the existing section 80 of the Estate Duty Act, 1953, by a new provision concerning 'disclosure ot information respecting assessments. In order to give effect to the amended provisions of Sec- tion 80 of he Estate Duty Act, the new Rule 43 has been incorporated in the existing Estate Duty Rules, 1953, ^ ^ ^ ^ ^^

S. A. L. NARAYANA ROW.

Member, Central Board of Direct Taxes.

PTIIMTED IN INDIA B* THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS.

NEW DKLH1 AND PUBLISHED BY THE MANAGER OF PUBLICATIONS, DELHI, 1964.