Estate duty filing deadline: controllers must promptly decide extension requests to preserve interest revenue and compliance. Under Section 53(3) of the Estate Duty Act every accountable person must file a prescribed account within six months; the Controller may grant a extension of time on terms that may include payment of interest. The Board warns that failure of Assistant Controllers to dispose of extension applications promptly can prevent charging interest and lead to revenue loss, and directs prompt action to secure conditional extensions and associated interest obligations.