Estate Duly.
by oath, and shall at the same time pay the difference between the estate duty chargeable according to the true value of the estate and the estate duty already paid.
[CAP. 111]
require
of liability
to further
estate duty.
(12) Where the Commissioner discovers that any property which ought to have been disclosed by affidavit or disclosure account has not been so disclosed he shall notify the accountable person and call upon him to disclose such property and pay the estate duty thereon, and the accountable person shall, within one month of the giving of such notice by the Commissioner, deliver an original or a further account, as the case may require, disclosing such property, and shall at the same time pay the estate duty thereon.
(13) The Commissioner may remit the interest payable on estate duty where the amount of such interest is in his opinion so small as not to repay the expense and labour of calculation and account.
(14) Every person who shall have been called upon after the lapse of one year from the death for an original account, or at any time for a further account, under subsection (12) and every person who without lawful authority or reasonable excuse fails to comply with any of the provisions of this section shall be liable to pay to the Commissioner, in addition to the estate duty (if any), a penalty of one thousand dollars, or a penalty equal to the amount of the estate duty (if any) at the rate set out in the applicable Schedule remaining unpaid for which he is accountable, according as the Commissioner elects.
[10]
Power to remit interest on estate duty.
Penalties for breach of foregoing provisions.
57 & 58 Vict. c. 30, s. 8 (6).
12. (1) No probate or letters of administration shall be issued by the court until the Commissioner shall have certified in writing that the estate duty payable in respect of the estate has been paid or that he has allowed payment thereof to be postponed under subsections (2) and (3).
Probate not to be issued until estate duty paid.
(2) When the affidavit for the Commissioner contains the statement and undertaking specified in subsection (3) of section 9, the Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of probate or letters of administration upon condition that a further and complete affidavit shall be filed and the proper estate duty paid thereon as soon as the full value of the estate has been ascertained and the Commissioner notified.
277
"
Estate Duly.
by oath, and shall at the same time pay the difference between the estate duty chargeable according to the true value of the estate and the estate duty already paid.
[CAP. 111
require
of liability
to further
estate duty.
(12) Where the Commissioner discovers that any Power to property which ought to have been disclosed by affidavit or disclosure account has not been so disclosed he shall notify the accountable person and call upon him to disclose such pro- perty and pay the estate duty thereon, and the accountable person shall, within one month of the giving of such notice by the Commissioner, deliver an original or a further account, as the case may require, disclosing such property, and shall at the same time pay the estate duty thereon.
(13) The Commissioner may remit the interest payable on estate duty where the amount of such interest is in his opinion so small as not to repay the expense and labour of calculation and account.
(14) Every person who shall have been called upon after the lapse of one year from the death for an original account, or at any time for a further account, under sub- section (12) and every person who without lawful authority or reasonable excuse fails to comply with any of the provi- sions of this section shall be liable to pay to the Commis- sioner, in addition to the estate duty (if any), a penalty of one thousand dollars, or a penalty equal to the amount of the estate duty (if any) at the rate set out in the applicable Schedule remaining unpaid for which he is accountable, according as the Commissioner elects.
[10]
Power to on estate
remit interest
duty.
Penalties for foregoing 57 & 58 Vict.
breach of
provisions.
c. 30, s. 8 (6).
to be issued
12. (1) No probate or letters of administration shall be Probate not issued by
the court until the Commissioner shall have until estate
duty paid. certified in writing that the estate duty payable in respect of the estate has been paid or that he has allowed payment thereof to be postponed under subsections (2) and (3).
cannot be
immediately.
(2) When the affidavit for the Commissioner contains When value the statement and undertaking specified in subsection (3) of ascertained section 9, the Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of probate or letters of administration upon condi- tion that a further and complete affidavit shall be filed and the proper estate duty paid thereon as soon as the full value of the estate has been ascertained and the Commissioner
277
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