Inland Revenue.
(a) all persons employed by him in receipt of remuneration in excess of a minimum figure to be fixed by the assessor, and
(b) any other person employed by him named by the assessor.
(3) Any director of a company, or person engaged in the management of a company, shall be deemed to be a person employed by the company.
[53]
[CAP. 112
act for
or non-
53. An act or thing required by or under this Ordinance Who may to be done by any person shall, if such person is an incapacitated incapacitated or non-resident person, be deemed to be resident required to be done by the trustee of such incapacitated person or by the agent of such non-resident person, as the case may be.
[54]
54. The executor of a deceased person shall be chargeable with the tax for all periods prior to the date of such person's death with which the said person would be chargeable if he were alive, and shall be liable to do all such acts, matters or things as the deceased person if he were alive would be liable to do under this Ordinance: Provided that-
(a) no proceedings shall be instituted against the executor under the provisions of Part XIV in respect of any act or default of the deceased person;
(b) no assessment or additional assessment in respect of a period prior to the date of such person's death shall be made after the expiry of two years from such date of death; and
(c) the liability of an executor under this section shall be limited to the sum of-
(i) the deceased person's estate in his possession or control at the date when notice is given to him that liability to tax will arise under this section, and
(ii) any part of the estate which may have passed to a beneficiary within twelve months after the death of the deceased person.
[55]
persons.
executor of
Liability of deceased taxpayer.
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