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9. The new sub-section (6) of section 9 will replace the former section 13 (5) of the principal Ordinance. That sub-section, again, has proved unworkable in practice. The new section 9 (6) is taken verbatim from section 7 (7) of the Finance Act, 1894. The wording of the sub-section is awkward and rather artificial, but it has received judicial interpretation in England and the meaning now appears to be clear: see for example, A. G. v. Coole (1921) 3 K. B. 607. It has therefore been decided to adhere to the wording of the English sub-section, a practice which is generally desirable.
10. The new sub-section (7) of section 9 of the principal Ordinance replaces section 10 (6) of that Ordinance. It is practically a copy of section 7 (8) of the Finance Act, 1894. The new sub-section (8) replaces the former section 10 (7), and is practically a copy of section 7 (9) of the Finance Act, 1894.
11. The above four new sub-sections seem to be most appropriately placed in section 9 of the princial Ordinance which deals with the question of the value of the estate for estate duty purposes generally.
12. Section 7 of this Ordinance repeals section 10 of the principal Ordinance and substitutes a new section. The new section consists partly of the present provisions of the old section, partly of those provisions altered, and party of new matter.
13. The new section 10 (1) applies the simple procedure of the Crown Remedies Ordinance, 1875, Ordinance No. 6 of 1875, to the recovery of estate duty, interest on estate duty, and any fines, penalties or forfeitures provided by the Ordinance. This proe.dure is already by the parti- enlar provisions of sections 18 (1), 19 (3) and 20 (2), applied to the recovery of penalties, and is by section 13 (2) applied to the recovery of the treble duty payable on a late further affidavit. These particular provisions are being repealed by the present Ordinance.
14. The new section 10 (2) enables a judge in special circumstances to make an order dispensing with personal service of process and to give directions as to substituted service or as to notice of proceedings by posting copies of the process to addresses within or without the jurisdiction. of the Court. The sub-section is founded partly on rule 3 of the Exchequer Rules, 1860, and crystallizes to some extent the old jurisdiction of the Court of Chancery (illus- trated by the case of Hobhouse e. Courtney 10 L.J.N.S. Ch. 377 and the eases cited therein) which was transferred to the Supreme Court of the Colony by Ordinance No. 3 of 1873. The case of Western Suburban etc., Society v. Ruckledge, 1905 II Ch. 472, affords an example of an order for service by posting a letter to an address abroad. The provisions of sections 37 and 38 of the Crown Suits Act, 1865, dealing with revenne cases against persons resident out of the jurisdiction of the Exchequer are not in force in the Colony.
15. The new section 10 (3) gives power to the court to appoint a receiver, or order a sale, in the case of any proceeding for the recovery of estate duty. This sub- section is taken from section 8 (13) of the Finance Act,
1894.
16. The new section 10 (4) replaces the old section 10 (1), and is made to correspond more closely with section 8 (3) of the Finance Act, 1894.
17. The new section 10 (5) replaces the old section 10 (2), except that the proviso exempting bona fide purchasers for value without notice is transferred to a separate sub- section by itself, ¿e., sub-section (7), and its place is taken by a proviso relieving persons who act merely as agents in the management of property. This new provision is taken from the corresponding sub-section in the Finance Act, 1894, i.e., section 8 (4).
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