https://www.taxtmi.com/caselaws?id=25481 Interest on outstanding estate duty was treated as not arising automatically under the Estate Duty Act, 1953; absent a timely order under section 70, no enforceable liability to interest was found merely because duty remained unpaid. The accountable persons were also entitled to relief under section 50 for probate duty paid, and after that credit the payments made had already exceeded the duty actually payable. On those facts, the claimed interest could not be sustained, and the demand and recovery proceedings founded on it were quashed. en-us Fri, 04 Oct 1985 00:00:00 +0530 Thu, 28 Jan 2010 18:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25481 Interest on outstanding estate duty was treated as not arising automatically under the Estate Duty Act, 1953; absent a timely order under section 70, no enforceable liability to interest was found merely because duty remained unpaid. The accountable persons were also entitled to relief under section 50 for probate duty paid, and after that credit the payments made had already exceeded the duty actually payable. On those facts, the claimed interest could not be sustained, and the demand and recovery proceedings founded on it were quashed. Case-Laws Income Tax Fri, 04 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25481