https://www.taxtmi.com/caselaws?id=11598 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. en-us Tue, 25 Jun 2002 00:00:00 +0530 Sun, 31 Jan 2010 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11598 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. Case-Laws Income Tax Tue, 25 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11598