Power to appoint receiver.
57 & 58 Vict. c. 30, s. 8 (13).
Delivery of accounts of
property. 57 & 58 Vict. c. 30, s. 8 (3).
Beneficiaries
for estate duty.
57 & 58 Vict. c. 30, s. 8 (4).
89
to
personal service and giving directions as substituted service or as to notice of the pro- ceedings and time for appearance whether by posting copies to addresses within or without the jurisdiction or otherwise as in the circum• stances may seem just.
(3) In any such proceedings the court shall have jurisdiction to appolut a receiver of the property and the rents aul profits thereof and to order a sale of the property. The provi- sions of section 589 of the Code of Civil Pro- cedure shall apply in the case of any order made under this sub-seetion.
(4) Every executor shall, to the best of his knowledge and belief, specify in appropriate accounts annexed to an affidavit for the Com- missioner all the property in respect of which estate duty is payable upon the death of the deceased, and also (unless exempted in writing by the Commissioner) any property of which the deceased was a trustee for another person, and shall be accountable for the estate duty in respect of all property, which the deceased was competeut to dispose at his death, but shall not be liable for any duty in excess of the assets which he has received as executor or might but for his own neglect or default have received.
(5) Where property passes on the death of and trustees the deceased and his executor is not account- accountable
able for the estate duty in respect of such property, every person to whom auy property so passes for any beneficial interest in posses- sion, and also to the extent of the property actually received or disposed of by him, every trustee, guardian, committee or other person in whom any interest in the property so pass- ing or the management thereof is at any time vested, and every person in whom the same is vested in possession by alienation or other derivative title, shall be accountable for the estate duty on the property, and shall, within the time required by this Ordinance or such later time as the Commissioner allows, deliver to the Commissioner an appropriate account specifying the property in question to the best of his knowledge and belief: Provided that nothing in this section shall render a person accountable for duty who acts merely as agent for another person in the management of property.
Powers of inquiry.
57 & 58 Vict. c. 30, s. 8 (5).
(6) The Commissioner may summon before him any person accountable for estate duty, the Commis-ioner and any person whom believes to have taken possession of or admin- istered any part of the estate in respect of which estate duty is leviable on the death of the deceased, or of the income of any part of such estate, and any person whom the Commis- sioner believes to be indebted to the deceased, and any person whom the Commissioner believes to be capable of giving information as to such estate, and may examine such person and may require any such person to produce any doen- ments in his custody or power the inspection whereof may tend to secure the payment of any duty under this Ordinance or the proof or discovery of any fraud or omission in relation to any such duty. Any such person shall at all reasonable times permit any person there- unto anthorised by the Commissioner to inspect all such documents as aforesaid and to make such notes copies or extracts thereof or there- from as he may deem necessary without fee or reward. The Commissioner may also require any such person to deliver to him and verify on oath a statement in writing of such parti- culars.
No comments yet.
Private notes are available after approval.