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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Calcutta High Court Ruling: Estate Duty Payment Postponement Allowed u/s 70(1), Ministry of Law Agrees.</h1> The circular addresses the postponement of Estate Duty payments, referencing a Calcutta High Court judgment accepted by the Ministry of Law. Under Section 70(1) of the Estate Duty Act, 1953, the Controller can defer payment of Estate Duty with interest terms. No general interest is charged on outstanding demands unless an extension is requested by the Accountable Person, necessitating interest charges. The circular emphasizes that Assistant Controllers should actively pursue recovery of unpaid Estate Duty to avoid interest-free delays. Instructions are to be issued to ensure compliance, with Deputy Controllers overseeing the process.
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