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AND WHEREAS no account of the property so passing on the death of the said Raphael Emanuel Belilios has been delivered to the
said Estate Duty Commissioner, nor has any estate duty been paid in respect of such property, which said property is more particularly referred to in the judgment of the Court of Appeal in the case of the Attorney General v. Belilios and others,
(1928) 1. K.B.798:
AND WHEREAS subsections (12) and (14) of section 10 of the Estate Duty Ordinance, 1932, of Hong Kong are as follows:-
Power to
(12) Where the Commissioner discovers that require
any property which ought to have been disclosed disclosure by affidavit or account has not been so disclosed of liability he shall notify the accountable person and call to further upon him to disclose such property and pay the estate duty. estate duty thereon, and the accountable person
shall, within one month of the giving of such notice by the Commissioner, 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.
Penalties for breach
(14) Every person who shall have been called upon after the lapse of one year from the death of foregoing for an original account, or at any time for a provisions.
57 & 58 Vict. c.30, s.8 (6).
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 duty (if any), a panalty of one thousand dollars, or a penalty equal to the amount of the estate duty (if any) at the rate set out in the applicable Schedule remaining unpaid for which he is accountable, according as the Commissioner elects .
NOW, therefore, I, Michael James Breen, the Estate Duty
Commissioner in and for the said Colony of Hong Kong, do hereby
notify you and each of you as such Trustees as aforesaid that the property comprising the said General Trust Estate which passed on the death of the said Raphael Emanuel Belilios, deceased, ought to be disclosed by account in accordance with
the provisions in that behalf of the said Ordinance and the
Rules made thereunder AND I do hereby call upon you to disclose
th
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