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159
(9.) The Commissioner may remit the interest payable on estate duty where the amount of such interest is in his opinion so small as not to repay the expense and labour of calculation and account.
11.-(1.) No probate or letters of administration shall Probate not to be issued be issued by the Court until the Commissioner shall have until estate certified in writing that the estate duty payable in respect duty paid. of the estate has been paid or that he has allowed payment thereof to be postponed under sub-section (2) or (3) of this section.
cannot be
(2.) When the affidavit for the Commissioner contains When value the statement and undertaking specified in section 8 ascertained sub-section (3) of this Ordinance, the Commissioner may immediately. allow payment of the whole or any part of the estate duty to be postponed until after the issue of probate or letters of administration upon condition that a further and complete affidavit shall be filed and the proper estate duty paid thereon as soon as the full value of the estate has been ascertained and the Commissioner may require the person applying for such probate or letters of administration to enter into a bond with or without sureties in such an amount as he shall think fit to secure the filing of such affidavit as aforesaid and the payment of the proper estate duty thereon within such time as shall be named in such bond. Such bond may be in the prescribed form.
57 and 58
(3.) Where the Commissioner is satisfied that the estate Deferred duty leviable in respect of any property cannot without payment. excessive sacrifice be raised at once, he may allow pay; vit. c. 30, ment to be postponed for such period, to such extent and
8. 8 (9). on payment of such interest not exceeding 8 per cent. per annum or any higher interest yielded by the property, and on such terms as the Commissioner may think fit.
Increase of estate duty when delay
s. 24.
12. In every case where an affidavit for the Commis- sioner or an account in respect of the estate of a deceased person is for the first time lodged with the Commissioner in lodging after the lapse of one year from the date of the death of affidavit, &c. such person, or, in the case of probate or letters of adminis- Ord. No. 16 tration having been granted by a Court of Probate situate of 1901, outside the Colony in respect of the estate of a person dying outside the Colony, where an affidavit for the Com- missioner, or an account, is for the first time lodged with the Commissioner after the lapse of one year from the date of the grant of such probate or letters of administration, estate duty shall be charged at three times the tomary rate, unless the person lodging the affidavit or account can prove to the satisfaction of the Commissioner that he was not within the said period of one year aware of the existence within the Colony of any property of what- soever nature belonging to the estate of the deceased person, and that he could not within such period with due and reasonable diligence have ascertained the existence of the same.
Cus-
13.-(1.) Where it is proved to the satisfaction of the Re-payment Commissioner that too much estate duty has been paid the of excess. excess shall be repaid by him.
reason
57 and 58 Vict. c. 30. s. 8 (12).
Further affidavit of account.
57 and 58 Việt. C. 30.
(2.) If it shall be at any time discovered that for any too little estate duty has been paid the person accountable for estate duty shall within one month of the discovery deliver a further affidavit or further account and shall pay the difference between the estate duty chargeable s. 8 (7). according to the true value of the estate and the estate Ord. No. 16 duty already paid and shall at the same time pay to the of 1901, Commissioner interest upon the duty at the rate per annum s. 25. mentioned in section 8 sub-section (6) from the date of the death or from such subsequent date as the Commissioner may in the circumstances think proper. Such additional estate duty shall be paid by stamps affixed to the original affidavit or account, If any person who ought to deliver a Payment of further affidavit or account as in this sub-section mentioned additional neglects to do so within the prescribed period he shall duty. forfeit the sum of $1,000 and shall also be liable to pay treble the amount of additional estate duty chargeable and the same shall be a debt due from him to the Crown and be recoverable in the same way as Crown rents may be recovered.