172
to the Supreme Court of the Colony by Ordinance No. 3 of 1873. The case of Western Suburban ete., 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 revenue 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 Finauce 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, i.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).
18. The new section 10 (6) replaces the old section 10 (8), which is extended by the deletion of the words " with regard to the premises" and "relating to the estate in respect of which estate duty is leviable on the death of the deceased" and the substitution for the latter of the words "the inspection
..reward" which are
taken from section 59 (1) of the Fijian Death and Gift Duties Ordinance No. 10 of 1920. The Commissioner is given power also to require verification on oath of state- ments made to him by persous summoned before him, and the penalty is transferred to a general sub-section, i.e., sub-section (14).
19. The new section 10 (7) has already been referred to above. It is merely transferred from another part of the section.
20. The new section 10 (8) replaces with slight altera- tion the old section 8 (5).
21. The old section 10 (4) disappears as it is considered unnecessary.
22. The old sections 10 (6) and 10 (7) have been transferred to a more appropriate place in section 9 of the principal Ordinance by section 6 of this Ordinance.
23. The new section 10 (9) replaces the old section 10 (8) with slight verbal differences. It also provides that if the amount of duty ascertained by the Commis- sioner exceeds the amount already paid the accountable person shall forthwith pay the balance.
24. The new sub-sections (1) (11) and (12) of section 10 revise and replace the old sub-sections (1) and (2) of section 13 and deal separately with the cases of non dis- closure discovered respectively by the accountable person and by the Commissioner,
25. The new section 10 (13) replaces the old section 10 (9).
26. The new scetion 10 (14) is a general penalty sub- section applying to the whole section, It is based ou section 8 (6) of the Finance Act, 1894, except that it provides for a penalty of $1,000 or a penalty equal to the amount of duty at the rate set out in the Schedule instead of £100 or a sum equal to double the amount of the duty.
لام
No comments yet.
Private notes are available after approval.