Estate duty postponement discretionary; extensions require interest and terms, and officers must press for recovery promptly. Payment of estate duty may be postponed at the Controller's discretion and any extension of time is subject to conditions, including the charge of interest and other terms imposed by the Controller; absent an extension there is no automatic interest on delayed payments. Assistant Controllers must press for recovery promptly after the due date so accountable persons either pay or seek extension on the Controller's terms, and Deputy Controllers should monitor compliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Estate duty postponement discretionary; extensions require interest and terms, and officers must press for recovery promptly.
Payment of estate duty may be postponed at the Controller's discretion and any extension of time is subject to conditions, including the charge of interest and other terms imposed by the Controller; absent an extension there is no automatic interest on delayed payments. Assistant Controllers must press for recovery promptly after the due date so accountable persons either pay or seek extension on the Controller's terms, and Deputy Controllers should monitor compliance.
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