CO129-589-12 War Revenue Ordinance 1941 8-5-1941 - 19-6-1941 — Page 70

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Information to be furnished by officials and employers.

Who may act for in- capacitated

or non- resident

person.

Liability of

deceased

taxpayer.

26

(6) Any person discontinuing a business, profession or employment or the ownership of property shall give to the Commissioner notice of such discontinuance within fifteen days thereof.

37.-(1) The Commissioner may give notice in writing to any officer in the employment of the Government or of any public body requiring him within a reasonable time stated in such notice to furnish any particulars which he may require for the purposes of this Ordinance which may be in the possession of such officer:

Provided that no such officer shall by virtue of this section be obliged to disclose any particulars as to which he is under any express statutory obligation to observe secrecy.

(2) Every person who is an employer shall, when required to do so by notice in writing given by an Examiner, furnish within a reasonable time stated in such notice a return containing the names and places of residence and the full amount of the remuneration, whether in cash or otherwise, for the period specified in the notice, of—

the

(a) all persons employed by him in receipt of .remunera- tion in excess of a minimum figure to be fixed by Examiner; and

(b) any other person employed by him named by the Examiner.

(3) Any director of a company, or person engaged in the management of a company, shall be deemed to be a person employed by the company.

38. An act or thing required by or under this Ordinance. to be done by any person shall, if such person is an in- capacitated or non-resident person, be deemed to be required to be done by the trustee of such incapacitated person or by the agent of such non-resident person, as the case may be.

39. The executor of a deceased person shall be charge- Executor of able with the tax for all periods prior to the date of such person's death with which the said person would be charge- able if he were alive, and shall be liable to do all such acts, matters or things as the deceased person if he were alive would be liable to do under this Ordinance :

Provided that—

(i) no proceedings shall be instituted against the executor under the provisions of Chapter XI of this Ordinance in respect of any act or default of the deceased person;

(ii) no assessment or additional assessment in respect of a period prior to the date of such person's death shall be made after the expiry of two years from such date of death; and

(iii) the liability of an executor under this section shall be limited to the sum of-

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