CO129-589-12 War Revenue Ordinance 1941 8-5-1941 - 19-6-1941 — Page 71

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(a) the deceased person's estate in his possession or control at the date when notice is given to him that liability to tax will arise under this section, and

(b) any part of the estate which may have passed to a beneficiary.

several

40. Where two or more persons act in the capacity of Joint and trustees of a trust or executors of a deceased person's estate, liability of they may be charged jointly or severally with the tax with trustees and which they are chargeable in that capacity, and shall be jointly and severally liable for payment of the same.

executors,

partner to act on

41.--(1) Wherever two or more persons in partnership Precedent act in the capacity of trustees or executors, or as agents, or are employers, or are persons in receipt of profits or act in behalf of a any other capacity whatever, either on behalf of themselves partnership. or of any other person, the precedent partner of such part- nership shall be answerable for doing all such acts, matters, and things as would be required to be done under the provisions of this Ordinance by an individual acting in such capacity:

Provided that any person to whom a notice has been given under the provisions of this Ordinance as precedent partner of a partnership shall be deemed to be the precedent partner thereof unless he proves that he is not a partner in such partnership, or that some other person resident in the Colony is the precedent partner thereof.

(2) Where two or more persons who are not in partner- ship act jointly in any capacity mentioned in sub-section (1), they shall be jointly and severally answerable for doing all such acts, matters, and things as would be required to be done under the provisions of this Ordinance by an individual acting in such capacity.

officer to act

on behalf of a company

42. The secretary, manager, or other principal officer of Principal every company or body of persons corporate or unincorporate shall be answerable for doing all such acts, matters, or things as are required to be done under the provisions of this Ordin- ance by such company or body of persons:

Provided that any person to whom a notice has been given under the provisions of this Ordinance on behalf of a company or body of persons shall be deemed to be the prin- cipal officer thereof unless he proves that he has no connexion with the company or body of persons, or that some other person resident in the Colony is the principal officer thereof.

or body of

persons.

of notices.

43. (1) Every notice to be given by the Commissioner, Signature an Assistant Commissioner, or an Examiner under this Ordin- and service ance shall bear the name of the Commissioner or Assistant Commissioner or Examiner, as the case may be, and every such notice shall be valid if the name of the Commissioner, Assistant Commissioner, or Examiner is duly printed or signed thereon.

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