ESTATE DUTY: SUBSIDIARY LEGISLATION

ESTATE DUTY: SUBSIDIARY LEGISLATION

APPOINTMENT TO BOARD OF COMMISSIONERS

under s. 3 (2) (d)

G.N. 8/1964(N)
83/1966

    The following persons have been appointed to be members of the Board of Commissioners—

    The Commissioner of Taxes.

    The Senior Resident Magistrate.

DOUBLE DUTY RELIEF (COMMONWEALTH) NOTICE

under s. 38 (2)

APPLICATION OF s. 38

G.N. 83/1948

    It has been proclaimed and declared that section 38 of the Act shall apply to Southern Rhodesia and Zambia with effect from the 7th March, 1946.

THE ESTATE DUTY (APPEALS) RULES

under s. 25 (7)

G.N. 44/1963

1.    Citation

    These Rules may be cited as the Estate Duty (Appeals) Rules.

2.    Filing of petition

    Every appeal against an assessment shall be by way of petition to the High Court, such petition to be filed in the Registry and a copy thereof served by the appellant upon the Commissioners.

3.    Grounds must be in writing

    Subject to these Rules the appellant shall not in his petition state or at the hearing be allowed to rely upon any grounds of appeal not specifically set forth in the notice in writing to the Commissioners specifying his objections to the assessment, decision or refusal to refund.

4.    Service

    Upon the filing of the petition and the service of a copy thereof upon the Commissioners the matters shall be deemed to be completely at issue, and within seven days thereafter the appellant, or in default thereof the Commissioner, may set the petition down for hearing.

5.    Evidence

    Unless by consent or otherwise ordered only oral evidence shall be admitted at the hearing. In cases where evidence may be by affidavit, the affidavit shall be filed in the Registry at least two clear days before the date of hearing.

6.    Right to gather information

    The Commissioners shall have the same right as an ordinary suitor of administering interrogatories and of obtaining discovery and inspection of documents.

7.    Amendments

    The Court may at any time before or at the hearing allow the appellant to amend his petition upon such terms as the Court or Judge may think right.

8.    Order 19 Rule 27

    Order 19 rule 27 of the Rules of the Supreme Court, 1883, of England shall apply to the petition which shall be deemed to be a pleading within that Rule.

9.    Fees and costs

    Subject to these Rules the procedure, fees, and costs, shall be as prescribed by or under the High Court Act.

ESTATE DUTY REGULATIONS

under s. 40

G.N.108/1946

    1. These Regulations may be cited as the Estate Duty Regulations.

    2. Every certificate, assessment and affidavit under the Act shall be made in the appropriate forms set out in the Schedule.

    3. All Communications to the Commissioners shall be addressed to the Secretary, Estate Duty Commissioners, P.O. Box 100, Blantyre.

SCHEDULE

reg. 2

FORM I

THE ESTATE DUTY ACT

(CAP. 43:02)

CERTIFICATE OF COMMISSIONERS

(Section 33 (1))

    To

Ref ………

    The Estate of ………………………………………… Deceased.

    It is Certified under section 33 (1) of the Estate Duty Act that proper estate duty affidavit as to the estate of the above deceased has been made and delivered to the Estate Duty Commissioners.

    Dated this …………………… day of …………………… 19 …………

Secretary to the Estate Duty Commissioners

FORM II

THE ESTATE DUTY ACT

(CAP. 43:02)

ASSESSMENT BY COMMISSIONERS

(Section 23)

Date ……………………………..

Ref ………………..

    To

    The Estate of ………………………………………… Deceased.

    Upon a preliminary examination of the estate duty affidavits submitted in connexion with the estate of the above deceased a provisional assessment of ………………………………………………………… duty has been made upon the estate as at present disclosed. This assessment is made without prejudice to the right of the Commissioners to make further assessments as a result of further examinations and charge further duty thereby disclosed as payable.

Secretary, Estate Duty Commissioners

FORM III

THE ESTATE DUTY ACT

(CAP. 43:02)

ESTATE DUTY AFFIDAVIT

(Section 13)

    The Estate of …………………….. Deceased.

    I/We (1) ………………………… make oath/do solemnly and sincerely affirm and say that the above-named deceased of …………. died on the ……….. day of …………. one thousand nine hundred and ……… aged ………….. at ………… in ………..

    This account annexed hereto is a full and true account of the particulars and value at the date of deceased’s death, so far as …………. have been able to ascertain the same, of all the estate of the deceased in possession or reversion and the gross value thereof at the date of deceased’s death was £ ……………… and the debts and funeral expenses as shown in the accounts annexed hereto were £ ……………….. The said debts were created by the deceased for full consideration in money or money’s worth wholly for deceased’s own use and benefit and are not subject to re-imbursement by any other person or out of any other property.

    Sworn by the above-named (1) ………… at …………