| Application to court |
| Application to court |
48.—(1) An executor or other accountable person aggrieved by any claim by a notice of assessment by the Commissioner for payment of estate duty or interest thereon, or by the refusal of the Commissioner to return any estate duty or interest thereon alleged to have been overpaid, may, on payment of, or giving security as hereinafter mentioned for, the amount claimed by the Commissioner or such portion of it as is then payable by him, apply to the High Court within 3 months from the date of the claim or refusal, as the case may be.
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