34.—(1) No claim for estate duty shall be barred by any lapse of time nor shall any rule of evidence or provision of law operate to prevent the Commissioner from claiming any estate duty which is payable and has remained unpaid.
(2) Any estate duty which is payable in consequence of the death of any person and which, 25 years after such death, remains unpaid may, in the discretion of the Minister, be remitted by him.
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