Central Government Act
Section 19(6) in The Estate Duty Act, 1953
(6) Where any duty has been--
paid by a person accountable therefor by virtue only of clause (c) of sub- section (1); or
raised by virtue of sub- section (5) out of any distributed assets charged therewith; that person or, as the case may be, the person who was entitled to those assets subject to the charge, may (without prejudice to any right of contribution or indemnity which he may have apart from this sub- section) recover the amount of the duty so paid or raised as aforesaid from any person who is accountable therefor otherwise than by virtue of the said clause (c).