2342
Remission and refunding of estate duty on certain grounds.
Appeal to Supreme Court on payment of or giving security for duty claimed.
c. 30, s. 10.
No. 16 of 1915.
ESTATE DUTY.
16. The Governor in Council may remit the payment of any estate duty or may order a refund by treasury warrant 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 claim for additional duty by the Commissioner, and whether he is aggrieved on the ground of the value of any property or the rate charged 57 & 58 Vict. 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.
No appeal from decision of Supreme Court without leave.
Costs of appeals.
Interest on excess repaid.
Payment of duty before appeal may be dispensed with.
(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 so 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...
2342
Remission and refund- ing of estate duty on cer-
tain grounds.
Appeal to Supreme Court on
payment of or giving security for duty claimed.
c. 30, s. 10.
No. 16 of 1915.
ESTATE DUTY.
16. The Governor in Council may remit the payment of any estate duty or may order a refund by treasury warrant 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 claim for additional duty by the Commissioner, and whether he is aggrieved on the ground of the value of any property or the rate charged 57 & 58 Vict. 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.
No appeal from decision of Supreme
Court with- out leave.
Costs of appeals.
Interest
on excess
repaid.
Payment of duty before appeal may
with.
(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 condi- be dispensed tion 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 so 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
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