Disclosure
of interest of deceased person in
etc.
Ordinance No. 58 of 1911.
164
(6) For the purposes of this section no account shall be deemed to have been delivered until the duty which reasonably appears to be payable in respect thereof has been paid, unless the Commissioner shall have allowed payment of the estate duty in respect of the said account to be postponed.
20.—(1) Where a deceased person had, at the date of his death, any interest, whether as partner, de- positor, or creditor in any shop, bank or other business shop, bank, undertaking within the Colony, not being a company as defined by the Companies Ordinance, 1911, or a company, association or partnership formed under or in pursuance of some other Ordinance or Act, or of a charter of incorporation, or of letters patent, the per- sou having the management of such shop, bank or other business undertaking shall, within one month from the date on which he first received information of the death of such deceased person, notify the Com- missioner of such death and of the extent of the interest of the deceased in the said shop, bank or other business undertaking, and in default of such notification as aforesaid a penalty of five hundred dollars shall be recoverable from the owner or owners of the said shop, bank or other business.
Executor's accounts,
Fower to reduce penalty and duty.
Power to Governor in Council to make rules
(2) Where the said shop, bank or other business is carried on in a firm name, the said penalty of five hundred dollars shall also be deemed to be due from the firm and may be recovered in an action against the firm in the said firm name.
(3) In any proceedings for the recovery of the penalty prescribed by this section, the onus of proving that he has not rendered himself liable to the penalty shall be upon the person or firm from whom it is sought to recover it.
21. At any time or times after the date of the probate or letters of administration, it shall be lawful for the Commissioner, by notice in writing sent to an executor at his last-known address, to require him to deliver to the Commissioner a statement in writing (which statement in writing shall be supported by a Statutory Declaration if the Commissioner shall so require) containing the names and addresses of all persons who were and are beneficially interested in the estate of the deceased, together with the respective dates on which such persons respectively became so interested and the extent of their respective interests, and also all such particulars in regard to such persons or any of them as the Commissioner ma from time to time require, and the executor shall. within two months from the date of the service of such notice at such address, deliver the said statement to the Commissioner and shall verify the same to his satisfaction within the further period of one month. and in default the executor shall upon summery conviction be personally liable to a fine not exceeding one thousand dollars or to imprisonment for any termi not exceeding six months, unless he can prove to the satisfaction of the magistrate that his default was due to circumstances not under his control.
22. The Commissioner may in his descretion remit or reduce any penalty and he may reduce any duty chargeable under this Ordinance, provided that such duty is not reduced below the rate set out in the applicable Schedule.
23. Subject to the provisions of this Ordinance, the Governor in Council may make such rules, prescribe such forms and generally do such things as he thinks and prescribe expedient for regulating the practice under this forms, fees
Ordinance. The powers conferred by this section and charges. shall include a power to prescribe fees and charges in receipt of affidavits for the Commissioner."
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