69
r.3.
Service. (2) In any proceedings for the recovery of Exchequer
any such duty, interest, fine, penalty or forfei- Rules, 1860.
ture in respect of any property passing on the death of any person on or after the first duy of January, 1916, it shall not be necessary to issue concurrent writs, informations or other process. Service of the writ, information or other process shall, where practicable, be per- Boual; 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 pro- ceedings and time for appearance whether by posting copies to addresses within or without the jurisdiction or otherwise as in the circum- stances may seem just.
Power to
appoint receiver.
57 & 58 Vict. c. 30, 8. 8 (13).
Delivery of accounts of property. 57 & 58 Vict. c. 30, B. 8 (3).
(3) In any such proceedings the court shall have jurisdiction to appoint a receiver of the property and the rents and profits thereof and to order a sale of the property. The provi- sious of section 589 of the Code of Civil Pro- cedure shall apply in the case of any order made under this sub-section.
(4) Every executor shall, to the best of his knowledge and belief, specify in appropriate accounts annexed to an affidavit for the Com- missioner all the property in respect of which estate duty is payable upon the death of the deceased, and also (unless 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, which the deceased was competent to dispose at his denth, 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,
57 & 58 Vict. c. 30, 8. 8 (4).
Beneficiaries (5) Where property passes on the death of and trustees the deceased and his executor is not account- accountable
able for the estate duty in respect of such for estate
property, every person to whom any property duty,
80 passes for any beneficial interest in posses- sion, and also to the extent of the property actually received or disposed of by him, every trustee, guardian, committee or other person in whom any interest in the property so pass- ing 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.
Powers of
inquiry. 57 & 58 Vict. c. 30,
B. 8 (5).
(6) The Commissioner may summon before him any person accountable for estate duty, and any person whom the Commissioner believes to have taken possession of or almin- istered any part of the estate in respect of which estate duty is leviable on the death of the deceased, or of the income of any part of such estate, and any person whom the Commis- sioner 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 docu- ments 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
Protection
of bona fide purchaser without notice.
57 & 58 Vict. c. 30,
5
—
to any such duty. all reasonable times permit any person there- Any such person shall at unto authorised by the Commissioner to inspect all such documents as aforesaid and to make such notes copies or extracts thereof or there- from as he may deem necessary without fee or reward. The Commissiouer may also require any such
person to deliver to him and verify un oath a statement in writing of such parti- culars.
(7) Nothing in this section shall render a bona fide purchaser for valuable consideration without notice liable to or accountable for estate duty.
s. 8 (18).
Affidavits (8) All affidavits and accounts required and accounts Inder this section shall be delivered to the to be delivered to
Commissioner, who shall make such inquiry
sioner.
the Commis- 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 pro- duce such explanations and documentary or other evidence as the Commissioner may require.
Final ascer- tainment of
amount of estate duty.
Repayment
of excess duty.
57 & 58 Vict. c. 30,
8. 8 (12).
Duty to disclose liability
to further
estate duty.
Power to require disclosure of liability to further estate duty.
Power to
remit
interest on estate duty,
(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 account- able person of his decision by means of a certificate in the prescribed form. amount exceeds the amount of estat duty If such 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 Commis- sioner is satisfied that too much estate duty has been paid, the excess shall be repaid by him.
(1) Where the accountable person discovers that for any reason too little estate duty has been paid be shail forthwith deliver to the Commissioner a further recount, verified by oath, and shalt at the same time pay the difference between the estate duty chargeable according to the true value of the estate and the estate duty already paid.
(12) Where the Commissioner discovers that any property which ought to have been disclosed by affidavit or account has not been so disclosed be shall notify the accountable person and call upon him to disclose such property and pay the estate duty thereon, and the accountable person shall, within one month of the giving of such notice by the Commis- sioner deliver an original or a further account, as the case may require, disclosing such pro- perty, and shall at the same time pay the estate duty thereon.
the
(13) The Commissiouer may reunit 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.
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