Stamp Act · s 75

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75.
Filing of accounts of property
(1) Every person applying for probate or letters of administration shall, to the best of his knowledge and belief, specify in appropriate accounts annexed to an affidavit for the Collector in the prescribed form all the property in respect of which estate duty is payable upon the death of the

Stamp deceased and shall be accountable for the estate duty in respect of all property of which the deceased was competent to dispose at his death but shall not be liable for any duty in excess of the assets which he has received as executor or might but for his own neglect or default have received.
Beneficiaries and trustees accountable for estate duty
(2) Where property passes on the death of the deceased, and his executor is not accountable for the estate duty in respect of such property every person to whom any property so passes for any beneficial interest in possession, and also to the extent of the property actually received or disposed of by him, every trustee, guardian, committee, or other person in whom any interest in the property so passing or the management thereof is at any time vested, and every person in whom the same is vested in possession by alienation or other derivative title shall be accountable for the estate duty on the property and shall within the time required by this Act or such later time as the Collector may allow deliver to the Collector and verify an account for the Collector to the best of his knowledge and belief of the property:
Provided that nothing in this section contained shall render a person accountable for duty who acts merely as agent or bailiff for another person
(such person being within Brunei Darussalam) in the management of property.
Penalties for default in taking out probate
(3) If any person takes possession of or in any way administers any part of an estate in respect of which duty is leviable on the death of any deceased person or of the income of any part of such estate without obtaining probate or letters of administration of such estate or without delivering an account (as the case may be) within 6 months after the decease or within 2 months after the termination of any action or proceeding respecting the will or the right to letters of administration, if there be any such which is not ended within 4 months after such decease, or if any person who ought to deliver any affidavit or account neglects to do so within the said period, he shall forfeit to the Government the sum of $500 and shall also be liable to pay to the Government double the amount of duty leviable and the same shall be a debt due from him to the Government, and may be recovered in accordance with the provisions of any Act providing for the institution of suits by the Government for the time being in force.

Stamp 54

Powers of Collector
(4) The Collector may summon before him any person accountable for estate duty, and any person whom the Collector believes to have taken possession of or administered any part of the estate in respect of which duty is leviable on the death of the deceased, or of the income of any part of such estate, or any person whom the Collector believes to be indebted to the deceased or any person whom the Collector believes to be capable of giving information as to such estate, and may examine such person with regard to the premises and may require any such person to produce any documents in his custody or power relating to the estate in respect of which duty is leviable on the death of the deceased. And any such person who without any lawful impediment or excuse, to be allowed by the Collector, fails to come before the Collector at the time appointed or refuses to answer any question lawfully put him by the Collector or fails to produce any such document as aforesaid, shall forfeit to the Government the sum of $500 which shall be a debt due to the Government and may be recovered in accordance with the provisions of any Act providing for the institution of suits by the
Government for the time being in force, and in addition to such forfeiture the
Collector may apply to the High Court in a summary manner in the matter to which his inquiry relates for an order enforcing compliance with his reasonable requirements.
Power to reduce penalty
(5) Provided that the Collector or, in any proceeding for the recovery of any penalty to which any person is liable under this Act, the
Court shall have power to reduce any penalty to which any person is liable under this section.
Persons entitled to deliver without letters not liable
(6) Nothing in this section shall be held to render liable any person who is entitled under any Act to deliver or order to be delivered property of a deceased person without letters of administration being taken out nor the person to whom property shall be delivered by or by the order of such person.
Affidavits and accounts to be delivered on Collector
(7) All affidavits and accounts required under this section shall be delivered to the Collector, who shall before estate duty is levied make such inquiry respecting the contents of or particulars verified by such affidavit or account and the value of the various properties included therein as he thinks

Stamp necessary, and the person making or tendering such affidavit shall be legally bound to attend at the office of the Collector whenever required by him and to furnish and produce to the Collector such explanations and documentary or other evidence as the Collector may require.
Inspection valuation
(8) The Collector if he thinks fit may authorise a person to inspect any property and report to him the value thereof for the purposes of this Act, and if he does so the person having the custody or possession of that property shall permit the person so authorised to inspect at such reasonable times as the Collector considers necessary.
Costs of valuation
(9) When the Collector requires a valuation to be made by a person named by him the costs of such valuation shall be defrayed by the Collector.
Certificate
(10) When the Collector has ascertained the amount of duty payable on an affidavit or on an account he shall certify the same in writing in the prescribed form.
Interest to be made before stamping
(11) When the Collector has made his certificate which shall include any interest due in accordance with the provisions of section 73(6), he shall forthwith levy estate duty in the manner hereinafter provided.

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s 75Filing of accounts of property

(1)

Every person applying for probate or letters of administration shall, to the best of his knowledge and belief, specify in appropriate accounts annexed to an affidavit for the Collector in the prescribed form all the property in respect of which estate duty is payable upon the death of the

Beneficiaries and trustees accountable for estate duty

(2)

Where property passes on the death of the deceased, and his executor is not accountable for the estate duty in respect of such property every person to whom any property so passes for any beneficial interest in possession, and also to the extent of the property actually received or disposed of by him, every trustee, guardian, committee, or other person in whom any interest in the property so passing or the management thereof is at any time vested, and every person in whom the same is vested in possession by alienation or other derivative title shall be accountable for the estate duty on the property and shall within the time required by this Act or such later time as the Collector may allow deliver to the Collector and verify an account for the Collector to the best of his knowledge and belief of the property:

Provided that nothing in this section contained shall render a person accountable for duty who acts merely as agent or bailiff for another person

(such person being within Brunei Darussalam) in the management of property.

Penalties for default in taking out probate

(3)

If any person takes possession of or in any way administers any part of an estate in respect of which duty is leviable on the death of any deceased person or of the income of any part of such estate without obtaining probate or letters of administration of such estate or without delivering an account (as the case may be) within 6 months after the decease or within 2 months after the termination of any action or proceeding respecting the will or the right to letters of administration, if there be any such which is not ended within 4 months after such decease, or if any person who ought to deliver any affidavit or account neglects to do so within the said period, he shall forfeit to the Government the sum of $500 and shall also be liable to pay to the Government double the amount of duty leviable and the same shall be a debt due from him to the Government, and may be recovered in accordance with the provisions of any Act providing for the institution of suits by the Government for the time being in force.

Stamp 54

Powers of Collector

(4)

The Collector may summon before him any person accountable for estate duty, and any person whom the Collector believes to have taken possession of or administered any part of the estate in respect of which duty is leviable on the death of the deceased, or of the income of any part of such estate, or any person whom the Collector believes to be indebted to the deceased or any person whom the Collector believes to be capable of giving information as to such estate, and may examine such person with regard to the premises and may require any such person to produce any documents in his custody or power relating to the estate in respect of which duty is leviable on the death of the deceased. And any such person who without any lawful impediment or excuse, to be allowed by the Collector, fails to come before the Collector at the time appointed or refuses to answer any question lawfully put him by the Collector or fails to produce any such document as aforesaid, shall forfeit to the Government the sum of $500 which shall be a debt due to the Government and may be recovered in accordance with the provisions of any Act providing for the institution of suits by the

Government for the time being in force, and in addition to such forfeiture the

Collector may apply to the High Court in a summary manner in the matter to which his inquiry relates for an order enforcing compliance with his reasonable requirements.

Power to reduce penalty

(5)

Provided that the Collector or, in any proceeding for the recovery of any penalty to which any person is liable under this Act, the

Court shall have power to reduce any penalty to which any person is liable under this section.

Persons entitled to deliver without letters not liable

(6)

Nothing in this section shall be held to render liable any person who is entitled under any Act to deliver or order to be delivered property of a deceased person without letters of administration being taken out nor the person to whom property shall be delivered by or by the order of such person.

Affidavits and accounts to be delivered on Collector

(7)

All affidavits and accounts required under this section shall be delivered to the Collector, who shall before estate duty is levied make such inquiry respecting the contents of or particulars verified by such affidavit or account and the value of the various properties included therein as he thinks

Inspection valuation

(8)

The Collector if he thinks fit may authorise a person to inspect any property and report to him the value thereof for the purposes of this Act, and if he does so the person having the custody or possession of that property shall permit the person so authorised to inspect at such reasonable times as the Collector considers necessary.

Costs of valuation

(9)

When the Collector requires a valuation to be made by a person named by him the costs of such valuation shall be defrayed by the Collector.

Certificate

(10)

When the Collector has ascertained the amount of duty payable on an affidavit or on an account he shall certify the same in writing in the prescribed form.

Interest to be made before stamping

(11)

When the Collector has made his certificate which shall include any interest due in accordance with the provisions of section 73(6), he shall forthwith levy estate duty in the manner hereinafter provided.