ESTATE DUTY.
No. 16 of 1915.
2337
c. (6).
30, s. 8 (5),
delivering administered any part of the estate in respect of which estate duty is leviable on the death of the deceased, or of the income of any part of such estate, or any person whom the Commissioner believes to be indebted to the deceased or any person whom the Commissioner believes to be capable of giving information as to such estate, and may examine such person with regard to the premises and may require any such person to produce any documents in his custody or power relating to the estate in respect of which estate duty is leviable on the death of the deceased. And any such person who without any lawful impediment or excuse, to be allowed by the Commissioner, fails to come before the Commissioner, at the time appointed or refuses to answer any question lawfully put to him by the Commissioner or fails to produce any such document as aforesaid, shall forfeit the sum of five hundred dollars which shall be a debt due to the Crown and be recoverable in the same way as Crown rents may be recovered and in addition to such forfeiture the Commissioner may apply to the Supreme Court in a summary manner in the matter to which his inquiry relates for an order enforcing compliance with his reasonable requirements.
Penalties for not account, etc.
(4) Nothing in this section shall be held to render liable any person who is entitled under any Ordinance to deliver or order to be delivered property of a deceased person without representation to his estate having first been obtained nor the person to whom property shall be delivered by or by the order of such person.
Persons entitled to deliver without representa- tion not liable.
and accounts Commissioner.
(5) All affidavits and accounts required under this section shall be delivered to the Commissioner, who shall, before the affidavit or account is stamped, make such inquiry respecting the contents of, or the particulars verified by such affidavit or account and the value of the various properties included therein as he thinks necessary, and the person making or tendering such affidavit shall be legally bound to attend at the office of the Commissioner, whenever required by him, and to furnish and produce to the Commissioner such explanations and documentary or other evidence as the Commissioner may require.
(6) The Commissioner, if he thinks fit, may authorise a person to inspect any property and report to him the value thereof for the purposes of this Ordinance, and, if he does 57 & 58 Vict. c. 30, s. 7 (8).
Inspection of property.
ESTATE DUTY.
No. 16 of 1915.
2337
c. (6).
30, s. 8 (5),
delivering
administered any part of the estate in respect of which estate (s. 10 contd.] duty is leviable on the death of the deceased, or of the 57 & 58 Vict. income of any part of such estate, or any person whom the Commissioner believes to be indebted to the deceased or any person whom the Commissioner believes to be capable of giving information as to such estate, and may examine such person with regard to the premises and may require any such person to produce any documents in his custody or power relating to the estate in respect of which estate duty is leviable on the death of the deceased. And any such Penalties person who without any lawful impediment or excuse, to be for vot allowed by the Commissioner, fails to come before the account, etc. Commissioner, at the time appointed or refuses to answer any question lawfully put him by the Commissioner or fails to produce any such document as aforesaid, shall forfeit the sum of five hundred dollars which shall be a debt due to the Crown and be recoverable in the same way as Crown rents may be recovered and in addition to such forfeiture the Commissioner may apply to the Supreme Court in a summary manner in the matter to which his inquiry relates for an order enforcing compliance with his reasonable requirements.
deliver
(4) Nothing in this section shall be held to render liable Persons any person who is entitled under any Ordinance to deliver entitled to or order to be delivered property of a deceased person with- without out representation to his estate having first been obtained representa- nor the person to whom property shall be delivered by or by liable. the order of such person.
tion not
and accounts
Commis- sioner.
(5) All affidavits and accounts required under this section Affidavits shall be delivered to the Commissioner, who shall, before to be deliver- the affidavit or account is stamped, make such inquiry ed to the respecting the contents of, or the particulars verified by such affidavit or account and the value of the various properties included therein as he thinks necessary, and the person making or tendering such affidavit shall be legally bound to attend at the office of the Commissioner, whenever required by him, and to furnish and produce to the Com- missioner such explanations and documentary or other evidence as the Commissioner may require.
(6) The Commissioner, if he thinks fit, may authorise a Inspection person to inspect any property and report to him the value of property. thereof for the purposes of this Ordinance, and, if he does 57 & 58 Vict. so, the person having the custody or possession of that
c. 30, s. 7 (8).
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