128
18. The now section 10 (6) replaces the old section 10 (3), which is extended by the deletion of the words "with regard to the premises" and "relating to the estate in respect of which estate duty is leviable on the death of the deceased" and the substitution for the latter of the words "the inspection
..reward" which are
taken from section 59 (1) of the Fijian Death and Gift Duties Ordinance No. 10 of 1920. The Commissioner is given power also to require verification on oath of state- ments made to him by persons summoned before him, and the penalty is transferred to a general sub-section, i.e., sub-section (14).
19. The new section 10 (7) has already been referred to above. It is merely transferred from another part of
the section.
20. The new section 10 (8) replaces with slight altera- tion the old section 8 (5)
21. The old section 10 (4) disappears as it is considered
nunecessary.
22. The old sections 10 (6) and 10 (7) have been transferred to a more appropriate place in section 9 of the principal Ordinance by section 6 of this Ordinance.
23. The new section 10 (9) replaces the old section 10 (8) with slight vorbal differences. It also provides that if the amount of duty ascertained by the Commis- sioner exceeds the amount already paid the accountable person shall forthwith pay the balance.
24. The new sub-sections (1) (11) and (12) of section 10 revise and replace the old sub-sections (1) and (2) of section 13 and deal separately with the cases of non dis- closure discovered respectively by the accountable person and by the Commissioner.
25. The new section 10 (13) replaces the old section 10 (9).
26. The new section 10 (14) is a general penalty sub- section applying to the whole section. It is based on section 8 (6) of the Finance Act, 1894, except that it provides for a penalty of $1,000 or penalty equal to the amount of duty at the rate set out in the Schedule instead of £100 or a sum equal to double the amount of the duty.
rate
་་
27. Section 12 of the principal Ordinance provides for the payment of estate duty at three times the customary where an affidavit or account is for the first time" lodged after a year from the death, or (in the case of a person dying outside the Colony) after a year "from the date of the grant of administration outside the Colony, unless the person lodging the affidavit or account can prove that
within the said period of one year" he was not aware of the existence of estate of the deceased within the Colony and could not within such period" with reasonable diligence have ascertained its existence, section is unsatisfactory.
..
28. Section 8 of this Ordinance substitutes a section 12 which contains the following features:-
The
now
(a) The treble rate is applied to all late accomts, unless the accountable person can prove that he used all reasonable diligence to ascertain the estate and to deliver an account upon its dis-
covery.
::
(6) In the case of resealing the period of delay
allowed is 18 months from death.
(c) The rates in the Scho lule are specifically referred
to.