STAMPS.
No. 16 of 1901.
1405
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death in the case of property passing on death, or in other cases at the time of the grant of probate or letters of administration or of exemplification or of the sealing of any probate or letters of administration aforesaid, of greater value than the value mentioned in the sworn petition, or that any deduction for debts was made erroneously, the person acting in the administration of such estate and effects shall, within 6 months after the discovery, deliver an affidavit with an account to the Collector and shall pay to the Collector the amount of duty which, with the duty, if any, previously paid, shall be sufficient to cover the duty chargeable according to the true value thereof, and shall at the same time pay to the Collector interest upon such amount at the rate of 8 per cent. per annum from the date of the grant, or sealing, or from such subsequent date as the Collector may in the circumstances think proper.
Provided always that if the said affidavit and account are not delivered to the Collector within the said period of 6 months then any duty remaining unpaid at the expiry of the said period shall be charged at 3 times the customary rate, unless the person liable to render such affidavit and account can prove to the satisfaction of a Judge that his omission to do so was not due to any negligence or default on his part: Provided further that every person who neglects or omits within the said period of 6 months to render such account shall, on summary conviction, be personally liable to a fine not exceeding 500 dollars, unless he can prove to the satisfaction of the Magistrate that his omission to do so was not due to any wilful neglect or default on his part.
(2) Notwithstanding such neglect or omission and notwithstanding any such conviction, such duty (whatever the amount thereof) may be recovered at the suit of the Treasurer in the Supreme Court in its Summary Jurisdiction, without prejudice to any other remedy.
on certain
26. The Governor may order a refund by treasury warrant of the Refunding of whole or any portion of any probate duty which may have been probate duty paid to the Collector, for the refund of which any equitable claim is grounds. proved to his satisfaction, on the ground of payment of probate duty on the same estate elsewhere, assignment or diminution of value of the estate, discharge of debts, or other reasonable cause.
* As amended by No. 34 of 1911 and No. 35 of 1911.
*
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STAMPS.
No. 16 of 1901.
1405
S
>
}
!
death in the case of property passing on death, or in other cases at the time of the grant of probate or letters of administration or of exemplification or of the sealing of any probate or letters of adminis- tration aforesaid, of greater value than the value mentioned in the sworn petition, or that any deduction for debts was made erroneous- ly, the person acting in the administration of such estate and effects shall, within 6 months after the discovery, deliver an affidavit with an account to the Collector and shall pay to the Collector the amount of duty which, with the duty, if any, previously paid, shall be suffi- cient to cover the duty chargeable according to the true value thereof, and shall at the same time pay to the Collector interest upon such amount at the rate of 8 per cent. per annum from the date of the grant, or sealing, or from such subsequent date as the Collector may in the circumstances think proper.
Provided always that if the said affidavit and account are not delivered to the Collector within the said period of 6 months then any duty remaining unpaid at the expiry of the said period shall be charged at 3 times the customary rate, unless the person liable to render such affidavit and account can prove to the satisfaction of a Judge that his omission to do so was not due to any negligence or default on his part: Provided further that every person who neglects or omits within the said period of 6 months to render such account shall, on summary conviction, be personally liable to a fine not exceeding 500 dollars, unless he can prove to the satisfaction of the Magistrate that his omission to do so was not due to any wilful neglect or default on his part.
(2) Notwithstanding such neglect or omission and notwithstand- ing any such conviction, such duty (whatever the amount thereof) may be recovered at the suit of the Treasurer in the Supreme Court in its Summary Jurisdiction, without prejudice to any other remedy.
on certain
26. The Governor may order a refund by treasury warrant of the Refunding of whole or any portion of any probate duty which may have been probate duty paid to the Collector, for the refund of which any equitable claim is grounds. proved to his satisfaction, on the ground of payment of probate duty on the same estate elsewhere, assignment or diminution of value. of the estate, discharge of debts, or other reasonable cause.
* As amended by No. 34 of 1911 and No. 35 of 1911.
*
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