¿
CAP. 111]
[8. 10 cont.]
Ascertain-ment of value
of estate duty.
57 & 58 Vict.
c. 30, s. 7 (8).
Costs of valuation.
57 & 58 Vict. c. 30, s. 7 (9).
Recovery of estate duty, etc.
(Cap. 5.)
Service.
Exchequer Rules,
1860, r. 3.
Estate Duty.
addition to the property equal to the income to which the interest extended.
(7) The value of any property for the purpose of estate duty shall be ascertained by the Commissioner in such manner and by such means as he thinks fit, and, if he authorizes any person to inspect any property and to report to him the value thereof for the purposes of this Ordinance, the person having the custody or possession of that property shall permit the person so authorized to inspect it at such reasonable times as the Commissioner considers necessary.
(8) When the Commissioner requires a valuation to be made by a person named by him, the reasonable costs of such valuation shall be defrayed by the Commissioner.
11. (1) The Commissioner shall have, in respect of proceedings for the recovery of estate duty and of interest thereon and of any fine, penalty or forfeiture provided by this Ordinance, all the powers that are given to the Accountant General by the Supreme Court (Summary Jurisdiction) Ordinance, in respect of rent, assessment for rates, fees and forfeitures payable to the Crown; and the certificate required by the Supreme Court (Summary Jurisdiction) Ordinance, shall in the case of any such proceedings be signed by the Commissioner and shall be in such form as the Governor in Council shall prescribe: Provided that nothing in this section shall affect any other remedy for the recovery of any such duty, interest, fine, penalty or forfeiture as aforesaid.
(2) In any proceedings for the recovery of any such duty, interest, fine, penalty or forfeiture in respect of any property passing on the death of any person on or after the 1st day of January, 1916, it shall not be necessary to issue concurrent writs, informations or other process. Service of the writ, information or other process shall, where practicable, be personal; but the order of a judge may be obtained, in special circumstances, to dispense with personal service and giving directions as to substituted service or as to notice of the proceedings and time for appearance whether by posting copies to addresses within or without the jurisdiction or otherwise as in the circumstances may seem just.
274
༤༠,,,
¿
CAP. 111]
[8. 10 cont.]
Ascertain- ment of value
of estate duty.
57 & 58 Vict.
c. 30, s. 7 (8).
Costs of valuation.
57 & 58 Vict. c. 30, s. 7 (9).
Recovery of estate duty, etc.
(Cap. 5.)
Service.
Exchequer Rules,
1860, r. 3.
Estate Duty.
addition to the property equal to the income to which the interest extended.
(7) The value of any property for the purpose of estate duty shall be ascertained by the Commissioner in such manner and by such means as he thinks fit, and, if he authorizes any person to inspect any property and to report to him the value thereof for the purposes of this Ordinance, the person having the custody or possession of that property shall permit the person so authorized to inspect it at such reasonable times as the Commissioner considers necessary.
(8) When the Commissioner requires a valuation to be made by a person named by him, the reasonable costs of such valuation shall be defrayed by the Commissioner. [9]
11. (1) The Commissioner shall have, in respect of proceedings for the recovery of estate duty and of interest thereon and of any fine, penalty or forfeiture provided by this Ordinance, all the powers that are given to the Accountant General by the Supreme Court (Summary Jurisdiction) Ordinance, in respect of rent, assessment for rates, fees and forfeitures payable to the Crown; and the certificate required by the Supreme Court (Summary Juris- diction) Ordinance, shall in the case of any such proceedings be signed by the Commissioner and shall be in such form as the Governor in Council shall prescribe: Provided that nothing in this section shall affect any other remedy for the recovery of any such duty, interest, fine, penalty or forfeiture as aforesaid.
(2) In any proceedings for the recovery of any such duty, interest, fine, penalty or forfeiture in respect of any property passing on the death of any person on or after the 1st day of January, 1916, it shall not be necessary to issue concurrent writs, informations or other process. Service of the writ, information or other process shall, where prac- ticable, be personal; but the order of a judge may be obtained, in special circumstances, to dispense with personal service and giving directions as to substituted service or as to notice of the proceedings and time for appearance whether by posting copies to addresses within or without the jurisdic- tion or otherwise as in the circumstances may seem just.
274
No comments yet.
Private notes are available after approval.