Stamp Act · 2022 Revised Edition · Part · Estate Duties
76. Probate note to be issued until estate duty paid
Official textFrom Attorney General's Chambers, unchanged
No probate or letters of administration shall be issued by any
Probate Officer until the Collector 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 subsection (2) or (3).
Collector
“Collector” means any officer whom His Majesty the Sultan and Yang Di-Pertuan may by public notification appoint in that behalf by name or in virtue of his office;
When value cannot be ascertained immediately
When the affidavit for the Collector contains the statement and undertaking specified in section 73(3), in Collector 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 duty paid thereon as soon as the full value of the estate has been ascertained; and the Collector may require the person applying for such probate or letters of administration to
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enter into a bond with or without sureties in such an amount as he shall think fit to secure the filing of such affidavit as aforesaid and the payment of the proper duty thereon within such time as shall be named in such bond. Such bond may be in the prescribed form.
bond
“bond” means any instrument whereby a person obliges himself to pay money to another, on condition that the obligation shall be void if a specified act or condition is performed or observed, or is not performed or observed, as the case may be;
Deferred payment
Where the Collector is satisfied that the estate duty leviable in respect of any property cannot without excessive sacrifice be raised at once, he may allow payment to be postponed for such period, to such extent and on payment of such interest not exceeding 6 per cent or any higher interest yielded by the property, and on such terms as the Collector may think fit.
property
“property” includes movable and immovable property and any estate in any property movable or immovable and any debt and anything in action and any other right or interest in the nature of property whether in possession or not;
Terms defined in this Act
bond
Defined · s 2“bond” means any instrument whereby a person obliges himself to pay money to another, on condition that the obligation shall be void if a specified act or condition is performed or observed, or is not performed or observed, as the case may be;
Collector
Defined · s 2“Collector” means any officer whom His Majesty the Sultan and Yang Di-Pertuan may by public notification appoint in that behalf by name or in virtue of his office;
prescribed
Defined · s 82“prescribed” means prescribed by rules made by His Majesty the Sultan and Yang Di-Pertuan in Council under this Act;
property
Defined · s 2“property” includes movable and immovable property and any estate in any property movable or immovable and any debt and anything in action and any other right or interest in the nature of property whether in possession or not;
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