FIRST COLUMN,
37. Estate Duty
Ordinance, 1932. (No. 3 of 1932.)
-Conld.
(3) Section 16.
44
SECOND COLUMN.
(a) in the case of any death occurring before the 8th day of December, 1941, The period from such date to the 2nd day of March, 1946, shall not be taken into consideration for the pur- poses of this subsection, and
(b) in the case of any death occurring on or after the 8th day of December, 1941, and before the and day of March, 1946, the latter date shall be substituted for the date of the death referred to in the third and sixteenth lines of this subsection.''
(3) Section 16 is amended by the addition at the
and thereof of the following-
"Provided that in respect of deaths occurring on or between the 8th day of June, 1941, and the 1st day of March, 1946, the Commissioner in lieu of the Governor in Council may remit the payment of any estate duty or order the refund of the whole or any portion of any estate duty, and for the purpose of the exercise of such discretion the Commis sioner shall take into account the provi- sions of paragraph of Order No. 3. made on the 1st day of March, 1946, under Proclamation No. 16 made by the British Military Administration, amended from time to time, whether that Order shall have been repealed or not."
as
(4) Section 16A. (4) The Ordinance is amended by the insertion
after section 16 of the following-
16A. Where the Commissioner is satisfied-
(a) that estate duty has become payable on property passing on a death be- tween the 8th day of December, 1941. and the 16th day of September, 1945, of a person who-
FIRST COLUMN,
37. Estate Duty
Ordinance, 1932. (No. 3 of 1932.)
-Contd.
45
SECOND COLUMN.
(i) dies from wounds inflicted, acci- dent occuring or disease contracted, within three years before death, on active service against the enemy on land or sea or in the air or on service which in the opinion of the Commis- sioner is of a warlike nature or in- volves the same risk as active service and such person was at the time when the wounds were inflicted or when the accident occurred or disease was con- tracted subject to any naval military or air force discipline, or
(ii) dies from injuries received within three years of death and which were in the opinion of the Commissioner caused by operations of war or re- ceived during internment or imprison- ment in the Colony or in any territory controlled at the time of such intern- ment or imprisonment by a sovereign or state then at war with His Majesty or dies from any cause which in the opinion of the Commissioner was at- tributable to such internment imprisonment; and
or
(b) that subsequent estate duty has again become payable during the same period on the same property or any part thereof on another such death, being the death of a person to whom that property or that part thereof passed on the earlier death,
then the whole of the estate duty payable on the later death on that property or that part thereof shall be remitted or, if paid, shall be repaid. That property or that part thereof shall not be aggregated with any other property passing on a later death for the purpose of determining the rate of estate duty,"