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[Cites 0, Cited by 11] [Entire Act]

Union of India - Section

Section 43 in Estate Duty act, 1953

43. Controller may accept and certify valuation when convenient.

- The Controller on application from a person accountable for the duty on any property forming part of an estate shall, where he considers that if can conveniently be done, certify the amount of the valuation accepted by him for any class or description of property forming part of such estate.