Assesso
the Ktainer; and
Assessin
in
(b) any other person employed by his named by the
(3) Any director of a company, or person engaged
shall be damad
person
employed by the company.
An act or thing required by or under is Ordinance
done by any person shall, if such person is an
incapaci ta tad or non-resident person, be demand to be
required to be done by the trustee of such incapacitated
person or hy agent of mach non-resident person,
oase may be,
55. be executor of a decessed person shall be chargeable
with the tax for all periods prior to the date of such
person's death with which
said person woɩɗd be chargeable
all such acts,
if he were slive, and shall be liable
itters or things as the deceased person if he were alive wuld
be liable to do under this OrdinanOS:
Provided that -
(1) no proceedings shall be instituted against
executor under the provisions of Chapter XI of this
Ordinance in respect of any act or default
decessed
personj
(11) no assesment or additional
respect of a pariod prior
nesmwent in
date of such person's den th
shall be made after the expiry of two years from such date
of death, and
(111) the liability of an asscutor under this section
shall be lini bod
(a) the deceased person's estate in his possession
date when noties is given to hâm
liability to tax will arise under this section, and
control
(b) any part of the estate which may have passed -
beneficiary within twelve months after the death of
decessed person.
/56
21