1. Estate Duty Act, 1953 (34 of 1953) S. 70 - Empowers the Controller to allow postponment of payment on such interest, not exceeding four percent or any higher interest yielded by the property and on such other terms as the Controller may deem fit - The levy of interest must, therefore, be preceded by an order postponing payment of estate duty by allowing the assessee to pay estate duty  installments with interest - Absence of the order - Disentitles the revenue to claim interest.   (173) PLR