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

Section 43. Controller may accept and certify valuation when convenient

Repealed or not in force · As amended up to 2026-08

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 it 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. Estate Duty [Act 34]

Source: India Code