The Estate Duty Act 1953, 34 of 1953, (Rep., Act 20 of 2000)

Section 42. Costs of valuation

Repealed or not in force · As amended up to 2026-08

42. Costs of valuation.—Where the Controller requires any person to report on the value of any property for the purposes of this Act, the reasonable costs of such valuation shall be defrayed by the Controller.

Source: India Code