9
other process.
Service of the writ, information er other process shall, where practicable, be personal; but the order of a judge may be obtained, under special circumstances, to dispense with personal service and giving directions as to substituted service or as to notice of the proceedings and time for ap- pearance whether by posting copies to addresses with- in or without the jurisdiction or otherwise as in the circumstances may seem just.
(3) In any such proceedings the court shall have Fower to jurisdiction to appoint a receiver of the property and appoint the rents and profits thereof and to order a sale of the receiver.
57 & 58 Viet. property. The provisions of section 589 of the Code
c. 30, of Civil Procedure shall apply in the case of any order s. 8 (13). made under this sub-section.
Ordinance No. 3 of 1901
property.
(4) Every executor shall, to the best of his know- Delivery of ledge and belief, specify in appropriate accounts accounts of annexed to an affidavit for the Commissioner all the 57 & 58 Vict property in respect of which estate duty is payable c. 30, upon the death of the deceased, and also (unless s. 8 (3). exempted in writing by the Commissioner) any property of which the deceased was a trustee for another person, and shall be accountable for the estate duty in respect of all property, of which the deceased was competent to dispose at his death, but shall not be liable for any duty in excess of the assets which he has received as executor or might but for his own neglect or default have received.
(5) Where property passes on the death of the Beneficiaries deceased and his executor is not accountable for the and trustees estate duty in respect of such property, every person for estate
accountable to whom any property so passes for any beneficial duty. interest in possession, and also to the extent of the 57 & 58 Vict. property actually received or disposed of by him, c. 30, every trustee, guardian, committee or other person s. 8 (4). in whom any interest in the property so passing or the management thereof is at any time vested, and every person in whom the same is vested in possession by alienation or other derivative title, shall be accountable for the estate duty on the property, and shall, within the time required by this Ordinance or such later time as the Commissioner allows, deliver to the Commissioner an appropriate account specifying the property in question to the best of his knowledge and belief: Provided that nothing in this section shall render a person accountable for duty who acts merely as agent for another person in the management of property.
(6) The Commissioner may summon before him any Powers of person accountable for estate duty, and any person inquiry. whom the Commissioner believes to have taken 57 & 58 Vict. possession of or administered any part of the estate c. 30, s in respect of which estate duty is leviable on the
8 (5). death of the deceased, or of the income of any part of such estate, and any person whom the Com- missioner believes to be indebted to the deceased, and any 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 .n relation to any such duty. Any such person shall at all reasonable times permit any person thereunto authorised 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
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