CO129-557-12 Armstrong and Turner v. Estate Duty Commissioner- appeal to Privy Council 18-5-1936 - 2-10-1936 — Page 94

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Penalties for inter-

meddling.

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(2) Whenever a further affidavit is delivered, the probate or letters of administration in respect of which such affidavit is delivered shall be lodged with the Commissioner who shall insert in the schedule parti- culars of the additional property set out in the said affidavit.

19.--(1) Every person who, being neither the executor appointed by the will of the deceased nor (in the case of an intestacy) the person entitled in priority to the administration of the estate of the deceased, without lawful authority or excuse or with- out first delivering to the Commissioner accounts of the estate of the deceased as required by section 10 of this Ordinance, takes possession of or in any way administers any part of the estate of a deceased person, or any part of the income of any part of such estate, shall be liable to a penalty of one thousand dollars and shall also be liable to a further penalty equal to three times the amount of the estate duty at the rate set out in the applicable Schedule payable upon the whole estate of the deceased.

(2) Every person who, being the executor appointed oy the will of the deceased or (in the case of an intestacy) the person entitled in priority to the ad- ministration of the estate of the deceased, takes possession of or in any way administers any part of the estate of a deceased person or any part of the income of any part of such estate, within six months of the death of the deceased, and fails within the said period of six months to deliver to the Com- missioner accounts of the estate of the deceased as required by section 10 of this Ordinance, shall be liable to a penalty of one thousand dollars, and shall also be liable to a further penalty equal to three times the amount of the estate duty at the rate set out in the applicable Schedule payable upon the whole estate of the deceased.

(3) Every person who, being the executor appointed by the will of the deceased or (in the case of an intestacy) the person entitled in priority to the ad- ministration of the estate of the deceased, takes possession of or in any way administers any part of the estate of a deceased person, or any part income of any part of such estate, after the expiration of six months from the death of the deceased, without first delivering to the Commissioner accounts of the estate of the deceased as required by section 10 of this Ordinance, shall be liable to a penalty of one thousand dollars and shall also be liable to a further penalty equal to three times the amount of estate duty at the rate set out in the applicable Schedule payable on the whole estate of the deceased.

(4) The Commissioner shall have power to allow in writing the use of any specified part of the estate of a deceased person, or of any specified part of the income of any such estate, for the purpose of the burial of the deceased or for the purpose of the main- tenance of the former dependants of the deceased notwithstanding the non-delivery of the accounts required by section 10 of this Ordinance, or for the purpose of preparing such accounts, and such authoris- ed use of the estate or income as the case may bo shall not render the person in question liable to any of the penalties provided by this section.

(5) The recovery of any penalty provided in this section shall be without prejudice to the liability of the accountable person to the payment of estate duty on the estate of the deceased; Provided however that the amount of the estate duty and the penalty shall not in any case exceed four times the rate set out in the applicable Schedule,

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(6) For the purposes of this section no account shall be deemed to have been delivered until the duty which reasonably appears to be payable in respect thereof has been paid, unless the Commissioner shall have allowed payment of the estate duty in respect of the said account to be postponed,

20.-(1) Where a deceased person had, at the date Disclosure of his death, any interest, whether as partner, de. of interest positor, or creditor in any shop, bank or other business of deceased undertaking within the Colony, not being a company shop, bank,

person in as defined by the Companies Ordinance, 1911, or a etc. company, association or partnership formed under or Ordinance in pursuance of some other Ordinance or Act, or of a No. 58 of charter of incorporation, or of letters patent, the per- 1911. son having the management of such shop, bank or other business undertaking shall, within one month from the date on which he first received information of the death of such deceased person, notify the Com- missioner of such death and of the extent of the interest of the deceased in the said shop, bank or other business undertaking, and in default of such notification as aforesaid a penalty of five hundred dollars shall be recoverable from the owner or owners

of the said shop, bank or other business.

(2) Where the said shop, bank or other business is carried on in a firm name, the said penalty of five hundred dollars shall also be deemed to be due from the firm and may be recovered in an action against the firm in the said firm name.

(3) In any proceedings for the recovery of the penalty prescribed by this section, the onus of proving that he has not rendered himself liable to the penalty shall be upon the person or firm from whom it is sought to recover it.

21. At any time or times after the date of the probate or letters of administration, it shall be lawfui for the Commissioner, by notice in writing sent to an executor at his last-known address, to require him to deliver to the Commissioner a statement in writing (which statement in writing shall be supported by a Statutory Declaration if the Commissioner shall so require) containing the names and addresses of all persons who were and are beneficially interested in the estate of the deceased, together with the respective dates on which such persons respectively became so interested and the extent of their respective interests, and also all such particulars in regard to such persons or any of them as the Commissioner me from time to time require, and the executor shall, within two months from the date of the service of such notice at such address, deliver the said statement to the Commissioner and shall verify the same to his satisfaction within the further period of one month, and in default the executor shall upon summary conviction be personally liable to a fine not exceeding onle thousand dollars or to imprisonment for any term not exceeding six months, unless he can prove to the satisfaction of the magistrate that his default was due to circumstances not under his control,

Executor's accounts.

22. The Commissioner may in his descretion remit Fower to or reduce any penalty and he may reduce any duty reduce chargeable under this Ordinance, provided that such penalty

and duty. duty is not reduced below the rate set out in the applicable Schedule.

23. Subject to the provisions of this Ordinance, the Power to Governor in Council may make such rules, prescribe Governor in such forms and generally do such things as he thinks Council to make rules expedient for regulating the practice under this and prescribe Ordinance. The powers conferred by this section forms, fees shall include a power to prescribe fees and charges in and charges. receipt of affidavits for the Commissioner.

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