САР, 111]
[s. 11 cont.]
Protection of purchaser.
Estate Duty.
person whom the Commissioner believes to be capable of giving information as to such estate and may examine such person and may require any such person to produce any documents in his custody or power the inspection whereof may tend to secure the payment of any duty under this Ordinance or the proof or discovery of any fraud or omission in relation to any such duty. Any such person shall at all reasonable times permit any person thereunto authorized by the Commissioner to inspect all such documents as aforesaid and to make such notes, copies or extracts thereof or therefrom, as he may deem necessary without fee or reward. The Commissioner may also require any such person to deliver to him and verify on oath a statement in writing of such particulars.
(7) Nothing in this section shall render a bona fide purchaser for valuable consideration without notice liable to or accountable for estate duty. 57 & 58 Vict. c. 30, s. 8 (18).
Affidavits and accounts to be delivered to the Commissioner.
(8) All affidavits and accounts required under this section shall be delivered to the Commissioner, who shall make such inquiry respecting the contents of, or the particulars verified by, such affidavit or accounts and the value of the various properties included therein as he thinks necessary, and the person making or tendering any such affidavit shall attend at the office of the Commissioner, whenever required by him, and shall furnish and produce such explanations and documentary or other evidence as the Commissioner may require.
Final ascertainment of amount of estate duty.
Repayment.
57 & 58 Vict.
(9) When the Commissioner has ascertained the amount of estate duty payable in respect of any accounts delivered to him in pursuance of this Ordinance he shall notify the accountable person of his decision by means of a certificate in the prescribed form. If such amount exceeds the amount of estate duty already paid in respect of the said accounts the accountable person shall forthwith pay the excess to the Commissioner.
(10) In every case in which the Commissioner is satisfied that too much estate duty has been paid, the excess shall be repaid by him. c. 30, s. 8 (12).
Duty to disclose liability to further estate duty.
(11) Where the accountable person discovers that for any reason too little estate duty has been paid he shall forthwith deliver to the Commissioner a further account, verified
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