The Estate Duty Act 1953, 34 of 1953, (Rep., Act 20 of 2000)

Section 73. Recovery of duty and penalties

Repealed or not in force · As amended up to 2026-08

73. Recovery of duty and penalties.—Any estate duty or deficit duty and any interest or penalty payable under this Act may, on the certificate OF 1953] Estate Duty 35 of the Controller, be recovered from the person liable thereto as if it were an arrear of land revenue by any Collector in any State.

Source: India Code