Estate duty arrears require coordinated recovery action and strict enforcement to achieve expedited liquidation by a set deadline. Controllers must ensure coordination between State TROs and Estate Duty Officers to prevent accumulation of estate duty arrears, hold discussions with State authorities, and commence concrete recovery steps from the specified month in 1973. Assistant Controllers must scrutinise each outstanding demand and outline recovery steps; Deputy Controllers must conduct periodical inspections to ensure compliance. The administrative aim is liquidation of realizable arrears within the defined short-term timeframe.