CO129-595-3 Proposed introduction of income tax 12-12-1946 - 26-1-1947 — Page 81

Assesso

the Ktainer; and

Assessin

in

(b) any other person employed by his named by the

(3) Any director of a company, or person engaged

shall be damad

person

employed by the company.

An act or thing required by or under is Ordinance

done by any person shall, if such person is an

incapaci ta tad or non-resident person, be demand to be

required to be done by the trustee of such incapacitated

person or hy agent of mach non-resident person,

oase may be,

55. be executor of a decessed person shall be chargeable

with the tax for all periods prior to the date of such

person's death with which

said person woɩɗd be chargeable

all such acts,

if he were slive, and shall be liable

itters or things as the deceased person if he were alive wuld

be liable to do under this OrdinanOS:

Provided that -

(1) no proceedings shall be instituted against

executor under the provisions of Chapter XI of this

Ordinance in respect of any act or default

decessed

personj

(11) no assesment or additional

respect of a pariod prior

nesmwent in

date of such person's den th

shall be made after the expiry of two years from such date

of death, and

(111) the liability of an asscutor under this section

shall be lini bod

(a) the deceased person's estate in his possession

date when noties is given to hâm

liability to tax will arise under this section, and

control

(b) any part of the estate which may have passed -

beneficiary within twelve months after the death of

decessed person.

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