Amendment of section 10.
2
3. Section 10 of the principal Ordinance is amended- (a) in paragraph (c), by deleting "local register" and sub-
stituting the following—
"local or branch register kept out of the Colony";
(b) by deleting the full stop at the end of paragraph (f). substituting therefor a semicolon and adding the follow. ing new paragraph—
Amendment of
4.
section 14.
"(2) property devised or bequeathed by the deceased or otherwise passing on the death of the deceased to or for the benefit in the Colony of any charitable institution or trust of a public character, or to the Government for charitable purposes."
Section 14 of the principal Ordinance is amended—
(a) by inserting, after subsection (7), the following new
subsection-
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„ÁLISISTA LANDA PELİÜla for estale daly CHO.
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(7A) Notwithstanding subsections (6) and (7), where a beneficial interest in prop- erty vested in the deceased and another person jointly passes or accrues by sur- vivorship on the death of the deceased-
(a) the executor; and
(b) the person to whom the beneficial interest so passes or accrues, shall be accountable for the estate duty in respect of such 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 (or their) knowledge and belict":
(B) in subsection (8), by inserting after "estate duty" where
it first occurs the following-
"or any person who is, in the opinion of the Com- missioner, so accountable":
(c) by deleting subsection (13) and substituting the follow-
ing-
(13) In every case in which the Com- missioner is satisfied that too much "estate duty has been paid, the excess, together with
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any interest which has been paid in accord- ance with subsection (6) of section 12, sball be repaid by the Commissioner.":
(d) by deleting subsection (15) and substituting the follow-
ing-
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(15) Notwithstanding subsection (12) and section 12, if—
(a) the Commissioner is not satisfied with the affidavit or accounts delivered by any person; or
(5) a person has not delivered an affidavit or accounts within six months after the death, whether or not he has been required by the Commissioner so to do, and the Commissioner is of the opinion that such person is accountable for estate duty,
the Commissioner may, according to the best of his judgment, assess the amount of estate duty which is in his opinion payable and he shall thereupon notify the person who is in his opinion accountable and call upon him to pay such estate duty.
(15A) Notwithstanding subsection (12) and section 12, the amount of estate duty assessed under subsection (15) shall be paid within one month after the giving of notice by the Commissioner.”:
(e) by deleting subsection (17) and substituting the follow-
ing-
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section.
(17) Every person or company who without lawful authority or reasonable cause fails to comply with any of the provisions of this section shall be liable to pay to the Commissioner, in addition to the estate duty (if any)
(a) a penalty of one thousand dollars or, in the case of such a company as is referred to in subsection (9) or an officer or auditor of such a company, five thousand dollars; or
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