Interest on provisional estate duty assessment not leviable absent an express postponement order under the Act.

Interest under section 70 of the Estate Duty Act, 1953 is leviable only where payment of estate duty is expressly postponed by an order under that provision. A provisional assessment under section 57, by itself, creates a self-contained obligation to pay the duty provisionally determined or furnish security, but it does not attract a general charge of interest for default. In the absence of a postponement order, interest could not be demanded on estate duty assessed only provisionally, and the demand was therefore unsustainable.

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Issues: Whether interest under section 70 of the Estate Duty Act, 1953 could be levied on a demand of estate duty determined only provisionally under section 57 of the Act.

Analysis: Section 57 provides a self-contained scheme for provisional assessment, under which the person assessed must pay the duty provisionally determined or furnish security for it. The Act does not create any general charge of interest on default of payment of duty assessed provisionally. Section 70 applies where payment of estate duty is postponed by an express order under that provision, and its operation is confined to cases where the Controller allows deferment on specified terms. The existence of provisional assessment does not by itself attract section 70, and no postponement order having been made in the present case, the demand of interest could not be supported.

Conclusion: Interest under section 70 was not leviable on the demand arising from the provisional assessment under section 57, and the question was answered in the negative against the Revenue.

Final Conclusion: The demand of interest on a provisionally assessed estate duty liability was held unsustainable in the absence of an order postponing payment under the Act.

Ratio Decidendi: Interest under section 70 of the Estate Duty Act, 1953 can be imposed only when payment of estate duty is expressly postponed under that provision; it cannot be levied merely because duty was assessed provisionally under section 57.

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