191790-1932-Supplementary-Estate-Duty — Page 13

Remission

and refund-

ing of estate duty on certain grounds.

Appeal to Supreme Court on payment of

or giving security for duty claim-

ed.

57 & 58 Vict. c. 30, s. 10.

No appeal from decision of Supreme Court

without

leave. Costs of appeals, Interest

on excess

repaid.

Payment of duty before appeal may he dispensed with.

Schedule of property to be annexed to probate.

162

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16. The Governor in Council may remit the pay- ment of any estate duty or may order a refund of the whole or any portion of any estate duty which may have been paid to the Commissioner, for the remission or refund of which any equitable claim is proved to his satisfaction.

17.-(1) Any person aggrieved by the decision of the Commissioner with respect to the amount of estate duty payable on an affidavit or account or with respect to the repayment of any excess duty or to any claimi for additional duty by the Commissioner, and whether he is aggrieved on the ground of the value of any- property or the rate charged or otherwise, may, on payment of, or giving security for, as hereinafter mentioned, the duty claimed by the Commissioner or such portion of it as is then payable by him, appeal to the Supreme Court within three months from the date of the decision and the amount of the duty shall be determined by the Supreme Court and if the duty is less than that paid to the Commissioner the excess shall be repaid. Where the value as alleged by the Commissioner of the property in respect of which the dispute arises does not exceed $100,000, the appeal under this section shall be to the Supreme Court in its summary jurisdiction.

(2) No appeal shall be allowed from any order, direction, determination or decision of the Supreme Court under any appeal under this section except with the leave of the Supreme Court or of the Full Court.

(3) The costs of the appeal shall be in the discretion of the court, and the court, where it, appears to the court just, may order the Commissioner to pay on any excess of duty repaid by him interest at such rate per cent. per annum and for such period as appears to the court just.

(4) Provided that the Supreme Court if satisfied that it would impose hardship to require the appellant as a condition of the appeal to pay the whole or, as the case may be, any part of the duty claimed by the Commissioner or of such portion of it as is then payable by him, may allow an appeal to be brought on payment of no duty or of such part only of the duty as to the court seems reasonable and on security to the satisfaction of the court being given for the duty or so much of the duty as is not paid, but in such case the court may order interest at such rate per cent, per annum as appears to the court just to be paid on the unpaid duty so far as it becomes payable under the decision of the court.

18. (1) A schedule under the hand of the Com- missioner of all the property passing on the death of a deceased person upon which estate duty has been paid or is payable on the death, and of all the property of a deceased person which, being trust property, is exempt from duty on the death shall be annexed to the probate or letters of administration, and any person who, without lawful authority or reasonable excuse, in any way deals with any estate of the deceased or any property held by the deceased in trust, which is not set out in such schedule, shall be liable to a penalty of one thousand dollars, or to a penalty equal to three times the amount of the estate duty at the rate set out in the applicable Schedule to this Ordinance payable upon the estate so dealt with, at the election of the Commissioner. Provided that the disclosure of any trust relating to property in any such schedule shall not constitute notice of the trust as against any purchaser or mortgagee for valuable consideration.

2.