65 -
(c)
what are the reasons for those cases which have not been settled within two years from the date of filing the application; and
(d)
Reply:
(a)
what measures have been adopted by the Inland Revenue Department to settle estate duty cases expeditiously so as to avoid causing undue hardship to the families of the deceased?
The total number of deceased persons registered and the number of cases where the estate of the deceased is subject to estate duty in each of the past five years, i.e. from 1991-92 to 1995-96 are as follows -
(i)
Number of deaths registered:
1992
1993
For year ended 31 March
1994
1995
1996
30,258 30,085
30,054
30,493
25,060 (up to 31.1.96)
(ii) Number of estate duty cases filed:
1992
For year ended 31 March 1993 1994 1995
1996
No. of dutiable
cases
365
429
468
408
217
No. of non-
dutiable cases
10,289
10,633 | 10,926 11,169 11,460
Total number of
affidavits/statem | 10,654
11,062 | 11,394 | 11,577 | 11,677
ents in lieu of
affidavits filed