310075-1941-Supplementary-Draft-Bill--War-Revenue — Page 19

Joint and several

liability of

432

(a) the deceased person's estate in his possession or control at the date when notice is given to him that liability to tax will arise under this section, and

(b) any part of the estate which may have passed to a beneficiary.

40. Where two or more persons act in the capacity of trustees of a trust or executors of a deceased person's estate, trustees and they may be charged jointly or severally with the tax with which they are chargeable in that capacity, and shall be jointly and severally liable for payment of the same.

executors.

Precedent

partner to act on behalf of a partnership.

Principal

on behalf of

41.-(1) Wherever two or more persons in partnership act in the capacity of trustees or executors, or as agents, or are employers, or are persons in receipt of profits or act in any other capacity whatever, either on behalf of themselves or of any other person, the precedent partner of such part- nership shall be answerable for doing all such acts, matters, and things as would be required to be done under the provisions of this Ordinance by an individual acting in such capacity:

Provided that any person to whom a notice has been given under the provisions of this Ordinance as precedent partner of a partnership shall be deemed to be the precedent partner thereof unless he proves that he is not a partner in such partnership, or that some other person resident in the Colony is the precedent partner thereof.

(2) Where two or more persons who are not in partner- ship act jointly in any capacity mentioned in sub-section (1), they shall be jointly and severally answerable for doing all such acts, matters, and things as would be required to be done under the provisions of this Ordinance by an individual acting in such capacity.

42. The secretary, manager, or other principal officer of officer to act every company or body of persons corporate or unincorporate shall be answerable for doing all such acts, matters, or things as are required to be done under the provisions of this Ordin- ance by such company or body of persons:

a company or body of persous.

Signature

and service of notices.

Provided that any person to whom a notice has been given under the provisions of this Ordinance on behalf of a company or body of persons shall be deemed to be the prin- cipal officer thereof unless he proves that he has no connexion with the company or body of persons, or that some other person resident in the Colony is the principal officer thereof.

43.-(1) Every notice to be given by the Commissioner, an Assistant Commissioner, or an Examiner under this Ordin- ance shall bear the name of the Commissioner or Assistant Commissioner or Examiner, as the case may be, and every such notice shall be valid if the name of the Commissioner. Assistant Commissioner, or Examiner is duly printed or signed thereon.

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