44
CAP. 111]
[s. 22 cont.]
Executor's accounts. Power to and duty.
Estate Duty.
(3) In any proceedings for the recovery of the penalty prescribed by this section, the onus of proving that he has not rendered himself liable to the penalty shall be upon the person or firm from whom it is sought to recover it. [20]
23. At any time or times after the date of the probate or letters of administration, it shall be lawful for the Commissioner, by notice in writing sent to an executor at his last-known address, to require him to deliver to the Commissioner a statement in writing (which statement in writing shall be supported by a statutory declaration if the Commissioner shall so require) containing the names and addresses of all persons who were and are beneficially interested in the estate of the deceased, together with the respective dates on which such persons respectively became so interested and the extent of their respective interests, and also all such particulars in regard to such persons or any of them as the Commissioner may from time to time require, and the executor shall, within two months from the date of the service of such notice at such address, deliver the said statement to the Commissioner and shall verify the same to his satisfaction within the further period of one month, and in default the executor shall upon summary conviction be personally liable to a fine of one thousand dollars or to imprisonment for six months, unless he can prove to the satisfaction of the magistrate that his default was due to circumstances not under his control. [21]
24. The Commissioner may in his discretion remit or reduce penalty reduce any penalty and he may reduce any duty chargeable under this Ordinance, provided that such duty is not reduced below the rate set out in the applicable Schedule.
Power to Governor in Council to make rules and prescribe forms, fees and charges. [22]
25. Subject to the provisions of this Ordinance, the Governor in Council may make such rules, prescribe such forms and generally do such things as he thinks expedient for regulating the practice under this Ordinance. The powers conferred by this section shall include a power to prescribe fees and charges in respect of affidavits for the Commissioner. [23]
286
44
CAP. 111]
[s. 22 cont.]
Executor's
accounts.
Power to
and duty.
Estate Duty.
(3) In any proceedings for the recovery of the penalty prescribed by this section, the onus of proving that he has not rendered himself liable to the penalty shall be upon the person or firm from whom it is sought to recover it. [20]
23. At any time or times after the date of the probate or letters of administration, it shall be lawful for the Com- missioner, by notice in writing sent to an executor at his last-known address, to require him to deliver to the Com- missioner a statement in writing (which statement in writing shall be supported by a statutory declaration if the Commis- sioner shall so require) containing the names and addresses of all persons who were and are beneficially interested in the estate of the deceased, together with the respective dates on which such persons respectively became so interested and the extent of their respective interests, and also all such particulars in regard to such persons or any of them as the Commissioner may from time to time require, and the executor shall, within two months from the date of the service of such notice at such address, deliver the said state- ment to the Commissioner and shall verify the same to his satisfaction within the further period of one month, and in default the executor shall upon summary conviction be personally liable to a fine of one thousand dollars or to imprisonment for six months, unless he can prove to the satisfaction of the magistrate that his default was due to circumstances not under his control.
[21]
24. The Commissioner may in his discretion remit or reduce penalty reduce any penalty and he may reduce any duty chargeable under this Ordinance, provided that such duty is not reduced below the rate set out in the applicable Schedule.
Power to
Governor in
Council to
make rules
forms, fees and charges.
[22]
25. Subject to the provisions of this Ordinance, the Governor in Council may make such rules, prescribe such and prescribe forms and generally do such things as he thinks expedient for regulating the practice under this Ordinance. The powers conferred by this section shall include a power to prescribe fees and charges in respect of affidavits for the Commissioner.
[23]
286
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