73. Payment of estate duty

Estate duty shall be payable as hereinafter mentioned.

The executor of the deceased shall pay the estate duty in respect of all property of which the deceased was competent to dispose at the death and may pay in the estate duty in respect of any other property passing on such death, which by virtue of any testamentary disposition of the deceased is under the control of the executor or in the case of property not under his control if the persons accountable for the duty in respect thereof request him to make such payment.

Where the executor does not know the amount or value of any property which has passed on the death, he may state in the affidavit for the

Estate duty so far as not paid by the executor shall be paid within 24 months after the death, by the person accountable for the duty, or within such further time as the Collector may allow.

Every estate shall include all income accrued upon the property included therein down to and outstanding at the date of the death of the deceased.

Interest at the rate of 4 per centum per annum on the estate duty shall be paid from the expiration of 24 months after the death, and shall form part of the estate duty and subject as aforesaid interest at the said rate of 4 per cent for every subsequent year or part of a year during which probate or letters of administration shall not have been obtained shall accrue on the estate duty payable. The payment of interest shall not relieve any person from any penalty he may have incurred under this Act.

The duty which is to be collected upon an affidavit for the