ESTATE DUTY.
No. 16 of 1915.
2339
(4) Where the Commissioner allows payment to be postponed under sub-section (2), he may reduce or remit any interest payable.
12. In every case where an affidavit for the Commissioner or an account in respect of the estate of a deceased person is for the first time lodged with the Commissioner after the lapse of one year from the date of the death of such person, or, in the case of probate or letters of administration having been granted by a court of probate situate outside the Colony in respect of the estate of a person dying outside the Colony, where an affidavit for the Commissioner, or an account, is for the first time lodged with the Commissioner after the lapse of one year from the date of the grant of such probate or letters of administration, estate duty shall be charged at three times the customary rate, unless the person lodging the affidavit or account can prove to the satisfaction of the Commissioner that he was not within the said period of one year aware of the existence within the Colony of any property of whatsoever nature belonging to the estate of the deceased person, and that he could not within such period with due and reasonable diligence have ascertained the existence of the same.
13.—(1) Where it is proved to the satisfaction of the Commissioner that too much estate duty has been paid, the excess shall be repaid by him.
reason
*
57 & 58 Vict. c. 30, s. 8 (12).
57 & 58 Vict. c. 30, s. 8 (7).
(2) If it shall be at any time discovered that for any reason too little estate duty has been paid, the person accountable for estate duty shall within one month of the discovery deliver a further affidavit or further account and shall pay the difference between the estate duty chargeable according to the true value of the estate and the estate duty already paid and shall at the same time pay to the Commissioner interest upon the duty at the rate per annum mentioned in section 8 (6) from the date of the death or from such subsequent date as the Commissioner may in the circumstances think proper. Such additional estate duty shall be paid by stamps affixed to the original affidavit or account. If any person who ought to deliver a further affidavit or account as in this sub-section mentioned neglects to do so within the prescribed period, he shall forfeit the sum of one thousand dollars and shall also be liable to pay additional duty.
* As amended by Law Rev. Ord., 1924.
ESTATE DUTY.
No. 16 of 1915.
2339
(4) Where the Commissioner allows payment to be postponed under sub-section (2), he may reduce or remit any interest payable.
12. In every case where an affidavit for the Commissioner Increase of duty or an account in respect of the estate of a deceased person estate day is for the first time lodged with the Commissioner after in lodging the lapse of one year from the date of the death of such affidavit, etc. person, or, in the case of probate or letters of administration having been granted by a court of probate situate outside the Colony in respect of the estate of a person dying outside the Colony, where an affidavit for the Commissioner, or an account, is for the first time lodged with the Commissioner after the lapse of one year from the date of the grant of such probate or letters of administration, estate duty shall be charged at three times the customary rate, unless the person lodging the affidavit or account can prove to the satisfaction of the Commissioner that he was not within the said period of one year aware.of the existence within the Colony of any property of whatsoever nature belonging to the estate of the deceased person, and that he could not within such period with due and reasonable diligence have ascertained the existence of the same..
13.-(1) Where it is proved to the satisfaction of the Repayment Commissioner that too much estate duty has been paid, the of excess. excess shall be repaid by him.
reason
*
57 & 58 Vict. c. 30, s. 8 (12).
57 & 58 Vict. c. 30, s. 8 (7).
(2) If it shall be at any time discovered that for any Further
too little estate duty has been paid, the person affidavit of accountable for estate duty shall within one month of the account. discovery deliver a further affidavit or further account and shall pay the difference between the estate duty chargeable according to the true value of the estate and the estate duty
time pay
to the already paid and shall at the same Commissioner interest upon the duty at the rate per annum mentioned in section 8 (6) from the date of the death or from such subsequent date as the Commissioner may in the circumstances think proper. Such additional estate duty Payment of shall be paid by stamps affixed to the original affidavit or account. If any person who ought to deliver a further affidavit or account as in this sub-section mentioned neglects to do so within the prescribed period, he shall forfeit the sum of one thousand dollars and shall also be liable to pay * As amended by Law Rev. Ord., 1924.
additional
duty.
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