The Succession Duties Act.-1893. properly obtained or whether such sale is properly made, nor shall he be affected by notice to the contrary; and the remedy of any person aggrieved by an improper sale shall be in damages only against the person or Registrar effecting the same. vesting order. 30. When any real or personal property shall be sold under any When land sold under order of the Court obtained under this Act, the Court may make an order, Court may make order vesting such real or personal property in such person or persons in such manner and for such estate or interest as the Court shall think fit; and every such order shall have the same effect as if the administrator, trustee, Registrar, or other person obtaining such order had been seized or possessed of or entitled to such real and personal property for the estate or interest vested in such person or persons by the vesting order, and had been freed from all disability, and had duly executed all proper conveyances and memoranda of transfer, assignments, and assurances of such real and personal property for such estate or interest. The Court may, for the purposes of the Real Property Act, direct any transfer of any real property under the provisions of the said Act to be executed by such person as the Court shall direct. ADJUSTMENT OF DUTY. 31. (1) Subject to any specific direction appearing in any will, deed of gift, or settlement, to the contrary, every administrator or trustee shall adjust any duties, and the incidence of any duties payable or paid by him, so as to throw the burden thereof upon the respective properties on which the same shall be ultimately chargeable. (2) For the purpose of carrying such adjustment into effect, or for the purpose of raising money for the payment of any duty, the administrator or trustee may sell, or mortgage with a power of sale, all or any part of the real or personal property chargeable with duty, upon such terms and conditions in all respects as in his discretion may seem proper. (3) The administrator or trustee may also, for the purpose aforesaid, by any instrument in writing, impose any charge upon any property in favor of any person, whether then ascertained or not, entitled contingently or otherwise to any other property. Such charge as to land not under the provisions of the Real Property Act may be in the prescribed form, and may contain a power of sale, and may be upon such terms and conditions as the administrator or trustee may think proper. As to land under the provisions of the Real Property Act, such charge may be effected by memorandum of encumbrance under such Act, upon such terms and conditions as the administrator or trustee may think proper; but, notwithstanding the provisions of "The Real Property Act, 1886," no covenant by the encumbrancer shall be implied in any such encumbrance. (4) The powers and discretions conferred by this section shall be subject to the control and direction of the Court as in cases of ordinary trusts, and the Court may also, on application by summons or otherwise, make any order which it may deem advisable for the B-567 purpose Administrator or us trustee to adjust Where duties not adjusted, Court may make order. Protection to bond fide purchaser, &c. How duty ascertained in case of property given to an uncertain person or on an uncertain event. Power to compromise duties. The Succession Duties Act.-1893. purpose of adjusting the duties and the incidence of the duties payable under this Act. 32. Where, by reason of there being no trustee of any settlement or deed of gift, or because of the neglect of any administrator or trustee, or for any other reason, no adjustment of duties shall be made within a reasonable time, the Court may, upon the application of any person interested, by summons or otherwise, make such order as to the adjustment of duties and the incidence of duties, and as to the costs of such application and adjustment, and for sale or charge or encumbrance of any part of the real or personal property concerned, for the purpose of such adjustment and for payment of such costs as shall be just. GENERAL PROVISIONS. 33. Notwithstanding the provisions of "The Real Property Act, 1886," the title of a bona fide purchaser, transferee, or mortgagee for valuable consideration, whether holding the legal estate or not, shall not be prejudiced by the non-payment of any duty imposed by this Act or by "The Probate and Succession Duty Act, 1876" or any amendment of either of such Acts. 34. (1) In the case of any property given or accruing under a will, settlement, or deed of gift to an uncertain person, or on an uncertain event, duty shall be paid on the net present value of such property, as if the same had been given by way of vested remainder to a certain person, and such duty shall be assessed on the highest scale applicable on any vesting possible under the will, settlement, or deed of gift. (2) Upon such property or any part thereof becoming actually vested in any person or persons who, if he or they had taken the same by way of vested remainder at the time when the duty became payable, would have been chargeable with a smaller duty than that actually paid, the Registrar, upon being satisfied that such is the case, shall order that the difference between the smaller duty aforesaid and the duty actually paid, with interest on such difference at the rate of three and a half per centum per annum from the time of payment of duty under this section, shall be paid to such person or persons, and upon such order the Treasurer of the said province shall pay the same out of the general revenue. 35. Where, in the opinion of the Registrar, any property shall be of such a nature, or so disposed of or circumstanced, that the value thereof is not fairly ascertainable under this Act or the regulations, or where, from the complication of circumstances affecting the value of any property, or the assessment or recovery of the duty thereon, he shall think it expedient to exercise the power conferred on him by this section, he may compound the duty on such property upon such terms as he shall think fit, and may give a discharge to the administrator or trustee, or any other person interested in the property, upon payment of the duty according to such composition. 36. If, The Succession Duties Act.-1893. paid. 36. If, after any assessment of duty has been made, it shall be When too little duty discovered that the duty thereby fixed is too small, or if after statement has been filed it shall be discovered that any net value thereby shown is too small, or if the Registrar shall be dissatisfied on any ground with the statement filed, the person by whom the statement shall or should have been filed and the duty paid, or the person whose duty at the time of such discovery it would be, either with or without the direction or requirement of the Registrar, to file such statement or pay such duty if not already filed or paid, shall, immediately upon such discovery being made and upon being required by the Registrar so to do, amend the statement, and shall pay such duty or additional duty as may be assessed by the Registrar: Provided that if such requirement be made by the Registrar after giving his certificate of final approval of the statement any administrator, trustee, or other person shall only be liable for such duty, or additional duty, to the extent of any property then under his control, or which can be applied by him for the payment of such duty, unless it shall be owing to any fraud or gross negligence on his part that the proper amount of duty was not paid at first, in which case he shall be personally liable for the said duty or additional duty. paid. 37. If after any duty has been paid under this Act it shall be When too much duty found that too much duty has been paid, the Registrar, upon being satisfied, by examination of the parties or otherwise, as he may think fit, that too much duty has been paid, shall order that the amount overpaid shall be returned to the person entitled to receive the same, and upon such order the Treasurer of the said province shall pay the same out of the general revenue. 38. No will or codicil of any person dying after the coming into operation of this Act shall be registered, or be admissible or receivable in evidence, except in criminal proceedings or upon application for probate or letters of administration, until administration in respect of the estate comprised therein shall have been issued or obtained. 39. No settlement or deed of gift requiring registration under this Act shall be admissible or receivable in evidence, except in criminal proceedings, until the same has been registered and the certificate of registration has been indorsed thereon. 40. A certificate of registration indorsed on any settlement or deed of gift, and purporting to be signed by the Registrar, shall be prima facie evidence that such settlement or deed of gift has been duly registered under this Act. No will to be admissible in evidence until proved. registered or No settlement or deed of gift admissible in criminal proceedings, until registered. evidence, except in Certificate of registration to be of registration. prima facie evidence Registrar. 41. There shall be an appeal by any person interested to the Appeal from Court, in the prescribed manner, from or against any assessment, order, direction, decision, or act of the Registrar; and the Court may make such order upon such appeal as shall seem just. Except for the purposes of such appeal, every assessment, order, direction, decision, Except on appeal, Registrar's decision final. Registrar to keep for duty. The Succession Duties Act.-1893. decision, requirement, or act of the Registrar under this Act shall 42. Whenever any payment of duty shall be made under this book and give receipt Act, the same shall be entered in a book to be kept by the Registrar for this purpose, and he shall give a receipt in the prescribed form. The Registrar shall from time to time deliver to any person interested in any property affected by such duty, on application to him, for any reasonable purpose, a certificate of such payment, or that no duty is payable in respect of such property, in the prescribed form. Regulations. Publication of regulations. Inspection of docu ments in Lands Titles or General Registry Office. 43. The Governor may from time to time make, alter, and (a) Prescribing the duties of all persons employed in the adminis- (b) Regulating the security to be given by any such persons: (e) For the compulsory examination under oath or declaration of (g) Imposing a penalty not exceeding Fifty Pounds for a breach In the construction of this section general words shall not be limited 44. Such regulations shall be published in the Government Gazette, and afterwards shall be judicially noticed and have the force of law; and a copy of the Government Gazette purporting to contain a copy of any such regulations shall be conclusive evidence thereof. All such regulations shall be laid before both Houses of Parliament within fourteen days of the making thereof, if Parliament be then sitting, and if Parliament be not sitting, then within fourteen days after the commencement of the next sitting of Parlia ment. 45. Where the inspection of any deeds or other documents in the Lands Titles or General Registry Office is required by the Registrar for the purposes of this Act, the Registrar-General shall produce such deeds or documents to the Registrar, or any person appointed by him in writing to make such inspection. The Succession Duties Act.—1893. 46. If any person makes default in delivering any statement or account, or in adjusting any duties or the incidence of any duties, or in the performance of any duty imposed upon him by this Act, the Court may, on the application of the Registrar or any other person affected thereby, order such person to deliver such statement or account, adjust such duties or the incidence of such duties, or perform such duty. 47. If any person shall make, or assist in making, any false or fraudulent statement, or any fraudulent alteration in any statement required to be made by this Act or the regulations thereunder, with intent to evade the payment of duty under this Act, or to lessen the amount thereof, such person shall be guilty of a misdemeanor, and shall be liable to imprisonment for any period not exceeding three years and to a fine not exceeding One Hundred Pounds. 48. Any person who— (a) Fails or neglects to file or amend any statement required to be filed or amended by him under this part of this Act; or (b) Fails or neglects to pay any duty payable by him under this Act; or (c) Fails or neglect to register any settlement or deed of gift requiring registration under this Act, shall, for each offence, be liable to a penalty not exceeding Five Hundred Pounds. 49. All affidavits or declarations to be made under this Act or Affidavits. the rules or regulations shall be sworn or made before the Registrar, or any district registrar, notary public, or commissioner for taking affidavits in the Supreme Court, and any such declaration shall be sufficient if the declarant state therein that he makes the same in pursuance of this Act. 50. Any person who shall knowingly and wilfully make a false Person making a false oath or declaration under this Act, or under the regulations, shall be oath guilty of perjury. guilty of perjury. 51. All fines and penalties for any offence against this Act or Fines and penalties, the regulations may be recovered before a Special Magistrate in a summary way. how recovered. Proceedings before 52. All proceedings before a Special Magistrate shall be regulated by Ordinance No. 6 of 1850, "The Justices Procedure Special Magistrate. Amendment Act," 298 of 1883-4, and any other Act that may be law in that behalf, and shall, so far as practicable, be taken and carried on as if the same were before two Justices. 53. In every case of the imposition of a fine or pecuniary On non-payment of penalty under this Act, and of the non-payment thereof, any Magistrate may impenalties, &c., Special Special Magistrate may commit the person making default in pay- prison. ment to any gaol in the said province for any time not exceeding three |