187168-1932-Ordinances-passed-and-assented-to--Estate-Duty-No-3-of-1932-Po-Leung-Kuk-Incorporation-Amendment-No-4-of-1932-Chinese-Temples-Amendment-No-5-of-1932 — Page 11

200 THE HONG KONG GOVERNMENT GAZETTE, FEBRUARY 20, 1938

Protection

of bond fide purchaser without notice.

57 & 58 Vict.

c. 30, s.

8 (18).

Affidavits

to be

delivered

To the

Commis-

sinner.

at all reasonable times permit any person thereunto authorised by the Commissioner to inspect all such documents as aforesaid and to make such notes copies or extracts thereof or therefrom as he may deen 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 particulars,

(7) Nothing in this section shall render a bonû fide purchaser for valuable consideration without notice liable to or accountable for estate duty.

(8) All affidavits and accounts required under and accounts this section shall be delivered to the Commissioner. who shall make such inquiry respecting the contents of, or the particulars verified by, such affidavit or accounts and the value of the various properties included therein as he thinks necessary, and the person making or tendering any such affidavit shall attend at the office of the Commissioner, whenever required by him, and shall furnish and produce such explanations and documentary or other evidence as the Commissioner may require.

Final ascer- tainment of amount of

estate duty.

Repayment

of excess duty.

57 & 56 Viet. c. 30, s.

8 12).

Duty to disclose

Hability

to further

esiste duty.

Power to require

disclosure

f liability to further psigte duty.

Power to remit

interest on estate duty

Penalties for breach of foregoing provisions.

57 & 58 Viet.

c. 30, s.

0161

(9) When the Commissioner has ascertained the amount of estate duty payable in respect of any accounts delivered to him in pursuance of this Ordin- ance he shall notify the accountable person of his decision by means of a certificate in the prescribed form. If such amount exceeds the amount of estate duty already paid in respect of the said accounts the accountable person shall forthwith pay the excess ri the Commissioner.

(10) In every case in which the Commissioner s satisfied that too much estate duty has been paid the excess shall be repaid by him.

(1) Where the accountable person discovers that for any reason too little estate duty has been paid he shall forthwith deliver to the Commissioner u further account, verified by oath, and shall at the same time pay the difference between the estate duty chargeable according to the true value of the estate and the estate duty already paid.

(12) Where the Commissioner discovers that any property which ought to have been disclosed by affidavit or account has not been so disclosed he shall notify the accountable person and call upon him to disclose such property and pay the estate duty thereon, and the accountable person shall, within one month of the giving of such notice by the Com- missioner, deliver an original or a further account, as the case may require, disclosing such property, and shall at the same time pay the estate duty thereon.

(18) The Commissioner may remit the interest payable on estate duty where the amount of such interest is in his opinion so small as not to repay the expense and labour of calculation and account,

(14) Every person who shall have been called upon uffer the lapse of one year from the death for an original account, or at any time for a further account, under sub-section (12) and every person who withou lawful authority or reasonable excuse fails to comply with any of the provisions of this section shall be liable to pay to the Commissioner. in addition to the estate

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