Estate Duty.
dollars such application shall be made to the Supreme Court in its summary jurisdiction.
[CAP. 111
Parties bound by
(3) Any party from whom a rateable part of estate duty can be recovered under this section shall be bound by the accounts and valuations as settled between the person entitled to recover the same and the Commissioner.
[15]
as settled.
and refunding on certain
Proviso war deaths.
24 of 1950,
17. The Governor in Council may remit the payment of Remission any estate duty or may order a refund of the whole or any portion of any estate duty which may have been paid to the Commissioner, for the remission or refund of which any equitable claim is proved to his satisfaction: Provided that in respect of deaths occurring on or between the 8th day of June, 1941, and the 1st day of March, 1946, the Commissioner in lieu of the Governor in Council may remit the payment of any estate duty or order the refund of the whole or any portion of any estate duty, and for the purpose of the exercise of such discretion the Commissioner shall take into account the provisions of paragraph 1 of Order No. 3, made on the 1st day of March, 1946, under Proclamation No. 16 made by the British Military Administration, as amended from time to time, whether that Order shall have been repealed or not.
18. Where the Commissioner is satisfied-
[16]
Remission in case of successive war deaths.
24 of 1950,
(a) that estate duty has become payable on property passing on a death between the 8th day of December, 1941, and the 16th day of September, 1945, of a person who-
(i) dies from wounds inflicted, accident occurring or disease contracted, within three years before death, on active service against the enemy on land or sea or in the air or on service which in the opinion of the Commissioner is of a warlike nature or involves the same risk as active service and such person was at the time when the wounds were inflicted or when the accident occurred or disease was contracted subject to any naval military or air force discipline, or
(ii) dies from injuries received within three years of death and which were in the opinion of the Commissioner caused by operations of war or received
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