1860, r. 3.
(2) In any proceedings for the recovery of any such Service. duty, interest, fine, penalty or forfeiture in respect of Exchequer any property passing on the death of any person on or Rules, after the first day of January, 1916, it shall not be necessary to issue concurrent writs, informations or other process.
Service of the writ, information r 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.
receiver.
(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 property.
57 & 58 Vict. The provisions of section 589 of the Code of Civil Procedure shall apply in the case of any order s. 8 (13).
c. 30,
made under this sub-section.
Ordinance No. 3 of 1901.
(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 property. property in respect of which estate duty is payable c. 30,
57 & 58 Vict. 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 accountable to whom any property so passes for any beneficial
for estate interest in possession, and also to the extent of the 57 & 58 Vict.
duty. 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 relation to any such duty. Any such person shall
n
103
Page 90Page 91
104
Protection
of bona fide purchaser without notice.
57 & 58 Vict.
» 30, s. 8 (18).
Affidavits
to be
delivered
to the
Connis-
sioner.
- 10
at all reasonable times permit any person thereunto authorised by the Commissioner to inspect all such documents us 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 bond fide purchaser for valuable consideration without notice. liable to or accountable for estate duty.
(8) All affidavits and accounts required under and accounts this section shall be delivered to the Commissioner, who shall make such inquiry respecting the contents of, or the particulars verified by, such affidavit of 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 ascer. tainment of amount of estate duty.
Repayment
of excess
duty.
57 & 58 Vict.
c. 30, s.
8 (12).
Duty to
disclose
liability to further
estate duty.
Power to require disclosure of liability to further estale duty.
Power to remit interest on estate duty
Penalties for breach of foregoing provisions.
57 & 68 Vict.
c. 30, s.
a (6).
(9) When the Commissioner has ascertained the amount of estate duty payable in respect of any accounts delivered to him in pursuance of this Ordin- ance 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 & the Commissioner.
(10) In every case in which the Commissioner 18 satisfied that too much estate duty has been paid. the excess shall be repaid by him.
(11) Where the accountable person discovers that for any reason too little estate duty has been paid he shall forthwith deliver to the Commissioner # further account, verified by oath, and shall at the same time pay the difference between the estare 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 lidavit or account has not been so disclosed he shall notify the accountable person and call upon himn 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 Com- missioner, deliver an original or a further account, as the case may require, disclosing such property, and shall at the same time pay the estate duty thereon.
(13) The Commissioner may remit the interest payable on estate duty where the amount of such interest is in his opinion so small as not 'o repay the expense and labour of calculation and account,
(14) Every person who shall have been called upon after the lapse of one year from the death for an original account, or at any time for a further account, under sub-section (12) and every person who without lawful authority or reasonable excuse fails to comply with any of the provisions of this section shall be liable to pay to the Commissioner, in addition to the estate