41765
A
+
CAP. 111]
[s 18 cont.]
Appeal to Supreme Court on payment of or giving security for
57 & 58 Vict. c. 30, s. 10.
Estate Duty.
during internment or imprisonment in the Colony or in any territory controlled at the time of such internment or imprisonment by a sovereign or state then at war with His Majesty or dies from any cause which in the opinion of the Commissioner was attributable to such internment or imprisonment; and
(b) that subsequent estate duty has again become payable during the same period on the same property or any part thereof on another such death, being the death of a person to whom that property or that part thereof passed on the earlier death,
then the whole of the estate duty payable on the later death on that property or that part thereof shall be remitted or, if paid, shall be repaid. That property or that part thereof shall not be aggregated with any other property passing on a later death for the purpose of determining the rate of estate duty.
[16A]
19. (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 duty claimed 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 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 one hundred thousand dollars, the appeal under this section shall be to the Supreme Court in its summary jurisdiction.
No appeal from Supreme
(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.
leave.
282
41765
A
+
CAP. 111]
[s 18 cont.]
Appeal to Supreme Court on payment of or giving security for
57 & 58 Vict. c. 30, s. 10.
Estate Duty.
during internment or imprisonment in the Colony or in any territory controlled at the time of such internment or imprisonment by a sovereign or state then at war with His Majesty or dies from any cause which in the opinion of the Commissioner was attributable to such internment or imprisonment; and
(b) that subsequent estate duty has again become pay- able during the same period on the same property or any part thereof on another such death, being the death of a person to whom that property or that part thereof passed on the earlier death,
then the whole of the estate duty payable on the later death on that property or that part thereof shall be remitted or, if paid, shall be repaid. That property or that part thereof shall not be aggregated with any other property passing on a later death for the purpose of determining the rate of estate duty.
[16A]
19. (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 duty claimed 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 or otherwise, may, on payment of, or giving security for, as hereinafter mentioned, the duty claimed by the Com- missioner 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 one hundred thousand dollars, the appeal under this section shall be to the Supreme Court in its summary jurisdiction.
No appeal from Supreme
(2) No appeal shall be allowed from any order, direc- Court without tion, 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.
leave.
282
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