Estate Duty Act

Section 1. Short title Section This Act may be cited as the Estate Duty Act.

Section 2. Interpretation Section 2(1) In this Act, except where the context otherwise requires— "administrator" means the executor of the will, or the administrator of the estate, of a deceased person, and includes any person who takes possession of or intermeddles with the property of a deceased person or any part thereof; "child" includes an adopted child, and, in relation to his mother, an illegitimate child; "Commissioner" means the Estate Duty Commissioner appointed under section 3 of this Act; "disposition" means any act which affects the right to the beneficial enjoyment of property; "estate duty" means the duty imposed by section 7 of this Act; "relative" means a husband, wife, grandparent, parent, child ("an adopted child, and, in relation to his mother, an illegitimate child;") , grandchild, brother, sister, nephew or niece, and includes relatives of the half blood and any person who is married to any of the foregoing, or who has been married to any of the foregoing and has not since remarried; "representation" means probate, letters of administration or any instrument (other than a will) appointing a person the executor, administrator ("the executor of the will, or the...

Section 3. Appointment ofCommissioner, DeputyCommissionerand Assistant Commissioners Section 3(1) The Minister may appoint an Estate Duty Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") , who shall be responsible for the administration of this Act and for the collection of all estate duty ("the duty imposed by sectionof this Act;") and interest payable thereunder. Section 3(2) The Minister may appoint a Deputy Estate Duty Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") and such number of Assistant Estate Duty Commissioners as the Minister thinks fit, and the Deputy Estate Duty Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") and every Assistant Estate Duty Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") may subject to any general or special limitations which the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") may impose, do all or any of the acts which the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") is required or authorized by this Act to do, and, subject as aforesaid, any such...

Section 4. Proof of Documents Section Any document purporting to record, contain or be any act, decision, statement, requirement, notice, valuation or assessment of or by the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") and purporting to be signed by him and any document purporting to record, contain or be an act, decision, statement, requirement, notice, valuation or assessment of or by the Deputy or an Assistant Estate Duty Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") and purporting to be signed by him shall, until the contrary is proved, be deemed to have been so signed and to have been made by the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") , or the Deputy or an Assistant Estate Duty Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") , as the case may be, and may be proved by the production of a copy thereof purporting to be so signed.

Section 5. Indemnity of officers. Section The Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") shall not, nor shall any person acting under his authority, be personally liable for or in respect of any act or matter done or omitted to be done in good faith in the exercise or purported exercise of the powers conferred by this Act, nor shall he be personally liable for any costs awarded against him under this Act.

Section 6. Official secrecy Section 6(1) Every person having any official duty under, or being employed in the administration of, this Act shall treat all information, affidavits and other documents relating to the property and liabilities of any person as secret. Section 6(2) Any such person having possession of or control over any such information, affidavit or other document who at any time communicates such information or anything contained in such affidavit or other document to any person otherwise than for the purposes of this Act or of the administration of the estate to which such information or document refers or appertains shall be guilty of an offence and liable to a fine not exceeding three thousand shillings or to imprisonment for a term not exceeding three months, or to both such fine and such imprisonment. Section 6(3) No person appointed under, or employed in carrying out the provisions of, this Act shall be required to produce in court any affidavit or other document, or to divulge or communicate to any court any matter or thing, coming into his possession or under his notice in the performance of his duties under this Act, except as may be necessary for the purpos...

Section 7. Imposition ofestate duty. Section 7(1)(a) all property of which the deceased was at the time of his death competent to dispose; Section 7(1)(b) all property in which the deceased or any other person had an interest ceasing upon the death of the deceased; Section 7(1)(c) all property which immediately before the death was held for the use or enjoyment of two or more persons of whom the deceased was one, either jointly or in accordance with or subject to the exercise of a discretion; Section 7(1)(d) the proceeds of any policy of assurance on the life of the deceased; Section 7(1)(e) any annuity commencing or benefit becoming due on the death of the deceased which was provided by the deceased, either by himself alone (including by the exercise of a general power of appointment by the deceased) or in concert or by arrangement with any other person, other than an annuity or benefit pay-able under any written law to or in respect of a dependant of the deceased as such; Section 7(1)(f) within the three years immediately preceding the death of the deceased and after the commencement of this Act; Section 7(1)(f)(i) within the three years immediately preceding the death of the dec...

Section 8. Property which has changed in character Section 8(1) Where any property would be liable for estate duty ("the duty imposed by sectionof this Act;") under paragraph (f) of section 7 (1) of this Act, but since the date of the disposition ("any act which affects the right to the beneficial enjoyment of property;") to which that paragraph refers that property has been converted into or replaced, by any trans-action for full value, by other property of any kind not being property otherwise liable to estate duty ("the duty imposed by sectionof this Act;") on the same death, the property representing at the date of the death of the deceased the property so converted or replaced shall be liable for estate duty ("the duty imposed by sectionof this Act;") in lieu of the property comprised in the disposition ("any act which affects the right to the beneficial enjoyment of property;") : Provided that where the property consisted of or is con-verted into money not forming an identifiable part of a trust fund this subsection shall not apply to any subsequent con-version of that money. Section 8(2) Where any property would be liable for estate duty ("the duty imposed by sectionof this...

Section 9. Accruals Section For the purposes of this Act, wherever any property is augmented by the accrual of any further property derived from, attributable to or accruing by virtue of the ownership of the property so augmented, such further property shall be deemed to be part of the property so augmented.

Section 10. Shares of income Section Where estate duty ("the duty imposed by sectionof this Act;") is leviable under section 7(1)(b) of this Act, and the interest ceasing on death extended to part only of the income from the property, estate duty ("the duty imposed by sectionof this Act;") shall be payable on the proportion of the property which the amount of the income to which the deceased or other person, as the case may be, was entitled during the three years immediately preceding the death bore to the income from the property during those years or, where the deceased or other person was entitled to the interest for a lesser period than the said three years, on the like proportion during that lesser period.

Section 11. Property enjoyed jointly or according to a discretion. Section 11(a) the proportion of the property which was provided by the deceased; or Section 11(b) the proportion of the property which the amount of income from the property received by the deceased during the three years immediately preceding his death bore to the income from the property during those years or, where the deceased was not entitled to any proportion of the property or was not one of the class of persons in whose favour the discretion was exercisable during the whole of the said three years, the like proportion during the period when he was so entitled or was one of that class, as the case may be,

Section 21. Rates of duty Section The rates of estate duty ("the duty imposed by sectionof this Act;") shall be those set out in the First Schedule to this Act.

Section 22. Relief for marginal estates Section 22(1) The amount of estate duty ("the duty imposed by sectionof this Act;") payable shall, where practicable, be reduced so as not to exceed the highest amount of duty which would be payable at the rate of duty next lower than that applicable, with the addition of the amount by which the value of the estate exceeds the value on which the highest amount of duty is payable at the lower rate: Provided that, where the rate of duty applicable is the lowest rate of duty, the amount of estate duty ("the duty imposed by sectionof this Act;") payable shall, where practicable, be reduced to the amount by which the value of the estate exceeds the minimum value below which an estate is not liable to duty. Section 22(2) The benefit of the relief afforded by this section shall be apportioned between the properties liable for the duty.

Section 48. Presumption as to domicile Section A person who immediately before his death was ordinarily resident in Kenya shall for the purposes of this Act, in the absence of proof of any domicile elsewhere, be presumed to have died domiciled in Kenya.

Section 49. Representation not to be granted without certificate as to duty Section 49(1) Save in the case of an application by the Public Trustee, and save as provided in section 72 of Law of Succession Act, 1971, no grant of representation ("probate, letters of administration or any instrument (other than a will) appointing a person the executor,administrator or other representative of a deceased person, or empowering him to administer any of his assets, or authenticating any such appointment;") shall be confirmed by any court or authority unless the certificate of the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") is produced to such court or authority to the effect that he is satisfied either that the requirements of this Act in regard to the payment of duty have been or will be complied with or that no estate duty ("the duty imposed by sectionof this Act;") is payable: Provided that, where the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") has given a certificate of discharge under section 50 of this Act in respect of any property, nothing in this subsection shall prevent a grant of representation being made...

Section 50. Certificate of discharge Section 50(1) The Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") , on being satisfied that in respect of a particular death the full estate duty ("the duty imposed by sectionof this Act;") has been or will be paid on any particular property, shall, on request, give a certificate discharging the property specified in the certificate from any further liability to estate duty ("the duty imposed by sectionof this Act;") . Section 50(2) A certificate of the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") under this section shall not discharge any property from liability to estate duty ("the duty imposed by sectionof this Act;") in case of fraud or failure to disclose material facts: Provided that a certificate purporting to discharge any property shall exonerate from liability to estate duty ("the duty imposed by sectionof this Act;") a purchaser thereof in good faith, for valuable consideration and without notice of the fraud or failure.

Section 51. Service of notices Section Any notice required to be served under this Act shall be sufficiently served if it is left at the last known place of abode or business in Kenya of the person to be served, or if it is sent by registered post addressed to him by name at his last known postal address in Kenya and is not returned as undelivered by the Post Office.

Section 52. Arrangements for relief from doubleestate duty Section 52(1) If the Minister by order declares that arrangements specified in the order have been made with the government of some country with a view to affording relief from double taxation in relation to estate duty ("the duty imposed by sectionof this Act;") payable under the laws of Kenya and any duty of a similar character imposed under the laws of that country, and that it is expedient that those arrangements should have effect, the arrangements shall, notwithstanding anything in this Act, have effect so far as they provide for relief from estate duty ("the duty imposed by sectionof this Act;") , or for determining the place where any property is to be treated as being situated for the purposes of estate duty ("the duty imposed by sectionof this Act;") , or for the exchange of information regarding the liability of any person or property for such duties. Section 52(2) Any arrangements to which effect is given under this section may include provision for relief from duty in the case of deaths occurring before the making of the arrangements and provision as to property which is not itself subject to double duty, and t...

Section 53. Certified true copies of affidavits Section The Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") shall on request provide certified copies of estate duty ("the duty imposed by sectionof this Act;") affidavits, corrective affidavits or statements and assessments to the administrator ("the executor of the will, or the administrator of the estate, of a deceased person, and includes any person who takes possession of or intermeddles with the property of a deceased person or any part thereof;") or his duly authorized representative, on payment of the prescribed fee.

Section 54. Inventory and accounts to be delivered Section The administrator ("the executor of the will, or the administrator of the estate, of a deceased person, and includes any person who takes possession of or intermeddles with the property of a deceased person or any part thereof;") of an estate shall deliver to the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") a copy of the inventory and of all accounts required to be made under section 98 of the Probate and Administration Act, 1881 (No. 5 of 1881) and section 277 of the Indian Succession Act, 1865 (No. 10 of 1865).

Section 55. Power of entry Section 55(1) Any person authorized by the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") in writing in that behalf may, for the purposes of inspecting any premises reasonably believed to form part of a deceased’s estate, at any reasonable time enter and inspect the premises. Section 55(2) Any person who refuses or fails to allow entry to a person requiring entry under subsection (1) of this section shall be guilty of an offence and liable to a fine not exceeding two thousand shillings.

Section 56. Rules Section anything which may be prescribed under this Act;

Section 57. Limitation of operation ofCap. 257(1948) Section No estate duty ("the duty imposed by sectionof this Act;") within the meaning of the Estate Duty Act shall be levied under that Act on any property which passes on the death of any person dying on or after the 29 th April, 1959.

Section 58. Repeal ofAct 43 of 1959 Section The Estate Duty (Abolition) Act, 1959, is repealed

Section 24. Basis of valuation Section 24(1) The value of any property for the purpose of assessing estate duty ("the duty imposed by sectionof this Act;") shall, except as otherwise provided in this Part, be the price which in the opinion of the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") it might reasonably have been expected to realize in a sale between a willing buyer and a willing seller, as a whole or by lots, or generally in whatever manner would have been most advantageous, at the date of the death of the deceased, and in the case of immovable property there may be taken into account the rent which the property might reasonably have been expected to produce: Provided that, where a person accountable for the estate duty ("the duty imposed by sectionof this Act;") payable on an interest in expectancy elects under section 38 of this Act to pay the duty at the date when the interest is disposed of or falls into possession, the value shall for the purpose of ascertaining the rate and amount of duty payable on that interest be deemed to be the value at the date of the disposition or the date when the interest falls into possession, as the cas...

Section 25. Ascertainment of value Section Subject to the provisions of this Part, the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") may ascertain the value of any property for the purpose of assessing estate duty ("the duty imposed by sectionof this Act;") in such manner and by such means as he may think fit.

Section 26. Valuation of shares and debentures in certain companies

Section 27. Establishment of Valuation Appeals Tribunal Section 27(1) There is hereby established a Valuation Appeals Tribunal for the purpose of hearing and determining appeals under section 28 of this Act. Section 27(2) The Second Schedule to this Act shall have effect concerning the constitution and proceedings of, and otherwise in relation to the Valuation Appeals Tribunal.

Section 28. Objections to and appeals against valuation Section 28(1) Any person who is aggrieved by the value placed on any property by the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") for the purpose of assessing estate duty ("the duty imposed by sectionof this Act;") may, within one month after notice of the assessment has been served on the person accountable, give notice in writing to the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") specifying his objections to the valuation and his reasons for those objections, and, if any such objection is not allowed by the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") , may, within one month of receiving notice of his refusal to allow the objection or such further period as the Tribunal may allow, appeal to the Valuation Appeals Tribunal against the valuation. Section 28(2) No appeal to the Valuation Appeals Tribunal shall be entertained unless the duty assessed and interest thereon has been paid to the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") or security for the payment thereof given to the...

Section 29. Duty to render account Section 29(1) It shall be the duty of every administrator ("the executor of the will, or the administrator of the estate, of a deceased person, and includes any person who takes possession of or intermeddles with the property of a deceased person or any part thereof;") to deliver to the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") an affidavit in the prescribed form specifying to the best of his knowledge and belief all the property liable to estate duty ("the duty imposed by sectionof this Act;") on the death of the deceased and the value of all such property at the date of death, and together with such affidavit a certified true copy of any will or testamentary document made by the deceased or, in the case of an oral will, a written statement thereof: Provided that, where the gross value of all the property to which section 7(1) of this Act refers does not exceed twenty thousand shillings, the administrator need not deliver an affidavit as aforesaid, unless the Commissioner otherwise requires. Section 29(2) Where any person has in his possession, power or control, whether beneficially or as a trustee, any pro...

Section 30. Power to require information Section 30(1)(a) to deliver to the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") a statement giving to the best of his knowledge and belief answers to any questions which may be put to him by the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") regarding the property liable to estate duty ("the duty imposed by sectionof this Act;") on the death of the deceased, and any such statement shall, if the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") so requires, be made on oath; Section 30(1)(b) to produce to and allow the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") or any person authorized in writing by him to inspect and take copies of any such document as aforesaid; and Section 30(1)(c) to attend before the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") , and to be examined by him on oath as to any matter respecting any property liable to estate duty ("the duty imposed by sectionof this Act;") on the death of the deceased. Section 30(2) Where any question arises under se...

Section 31. Assessment of duty Section 31(1) Upon receipt of an estate duty ("the duty imposed by sectionof this Act;") affidavit or corrective affidavit or statement, the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") shall, as soon as practicable, assess the duty payable in connexion therewith, and shall serve notice of the assessment on the person who delivered the affidavit or statement or on any person whom that person may nominate in that behalf. Section 31(2) Subject to the provisions of section 50 of this Act, the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") shall have power at any time and from time to time to revoke or amend any assessment in the light of any fresh information he may receive or where he is satisfied that any valuation or assessment previously made was erroneous.

Section 32. Appeals against decisions other than on valuation Section 32(1) Any person who is aggrieved by any decision of the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") , other than a decision as to the value of any property, may, within one month after notice of the decision has been served on the person accountable, give notice in writing to the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") specifying his objections to the decision and his reasons for such objections, and if any such objection is not allowed by the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") may, within one month of receiving notice of his refusal to allow the objection, appeal to the Supreme Court against the decision. Section 32(2) No appeal to the Supreme Court against a decision shall be entertained unless the duty assessed and the interest thereon are paid into Court or security for the payment thereof is given to the satisfaction of the Court. Section 32(3) No objection to any decision shall be entertained on appeal unless the grounds for such objection have been notified to the Commissioner ("t...

Section 33. Special provisions for trustees Section 33(1) Trustees who are desirous of distributing the trust property but who are aware that by reason of a past disposition ("any act which affects the right to the beneficial enjoyment of property;") the trust property may become liable for estate duty ("the duty imposed by sectionof this Act;") on a future death may apply to the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") by affidavit in the prescribed form for a certificate of maximum liability. Section 33(2) Every such affidavit shall specify the trust property and all other property likely to attract estate duty ("the duty imposed by sectionof this Act;") on the death and the present value of all such trust and other property. Section 33(3) If the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") is satisfied as to the truth of the facts averred, he may issue a certificate specifying an amount which he estimates to be sufficient to pay any estate duty ("the duty imposed by sectionof this Act;") payable on the death in respect of the property specified, and if the trustees retain and invest that amount in inve...

Section 34. Liability for payment Section 34(1)(a) as regards property of which the deceased was competent to dispose, by the administrator ("the executor of the will, or the administrator of the estate, of a deceased person, and includes any person who takes possession of or intermeddles with the property of a deceased person or any part thereof;") ; Section 34(1)(b) as regards trust property, by the trustees for the time being, or if the trust has terminated the last trustees, of the property; Section 34(1)(c) as regards estate duty ("the duty imposed by sectionof this Act;") payable under section 8 of this Act, by the person who was entitled to the property immediately before the transaction or disposition referred to therein or the administrator of his estate; and Section 34(1)(d) in default of payment by the person liable under the foregoing paragraphs of this subsection, and as regards all other property, by the persons entitled to the property. Section 34(2) No administrator ("the executor of the will, or the administrator of the estate, of a deceased person, and includes any person who takes possession of or intermeddles with the property of a deceased person or any part th...

Section 35. Companies liable to pay duty on shares in certain circumstances Section If in any register of members kept in Kenya a company registers any transfer of its shares by an administrator ("the executor of the will, or the administrator of the estate, of a deceased person, and includes any person who takes possession of or intermeddles with the property of a deceased person or any part thereof;") who has not obtained a grant of representation ("probate, letters of administration or any instrument (other than a will) appointing a person the executor,administrator or other representative of a deceased person, or empowering him to administer any of his assets, or authenticating any such appointment;") in Kenya, the company shall be liable to pay the estate duty ("the duty imposed by sectionof this Act;") leviable in respect of those shares in default of payment, by the person liable therefore under section 34 of this Act

Section 36. Time for payment Section Subject to the provisions of sections 38 , 39 and 40 of this Act, estate duty shall be paid within twenty-eight days of the service of a notice of assessment under section 31(1) of this Act.

Section 37. Interest on duty Section 37(1) Subject to the provisions of sections 38 , 39 and 40 of this Act, simple interest at the rate of six per cent per annum shall be payable upon all estate duty from six months after the date of the death of the deceased to the date of delivery of the affidavit, corrective affidavit or written statement upon which the assessment is based. Section 37(2) Where the whole or any part of the duty assessed remains unpaid at the end of twenty-eight days after the service of the notice of assessment in respect of that duty, interest shall be payable upon the unpaid duty from that time at the rate of nine per cent per annum. Section 37(3) Interest shall be payable and recoverable in the same manner as if it formed part of the estate duty ("the duty imposed by sectionof this Act;") .

Section 38. Right to defer payment of duty on interests in expectancy Section Where an estate includes an interest in expectancy, the payment of estate duty ("the duty imposed by sectionof this Act;") in respect of that interest may, at the option of the person liable for the duty, be postponed until the interest is disposed of or falls into possession, whichever first happens, and where payment is so postponed interest at the rate of nine per cent per annum shall be payable thereon from twenty-eight days after the date of the disposition ("any act which affects the right to the beneficial enjoyment of property;") or the date the interest in expectancy falls into possession, as the case may be until the date of payment.

Section 39. Right to pay duty by instalments in certain cases Section 39(1) The estate duty ("the duty imposed by sectionof this Act;") payable in respect of any land or of any business, not being a business carried on by a company, or any interest therein, or in respect of any shares in a company valued in accordance with section 26 of this Act, or in respect of any annuity commencing on the death of the deceased, may, at the option of the person accountable, be paid by live equal annual instalments with interest at the rate of six per cent per annum, the first instalment being payable within twenty-eight days of the date of the notice of assessment and the remaining instalments on the anniversary of such date: Provided that, if any instalment is not paid by the due date, the whole of the duty remaining unpaid and the interest thereon shall forthwith become due and payable, and there after the unpaid duty shall bear interest at the rate of nine per cent per annum. Section 39(2) Where the estate duty ("the duty imposed by sectionof this Act;") in respect of any property is being paid by instalments, the whole amount of the duty for the time being unpaid and the interest thereon may...

Section 40. Power to extend time, for payment in certain cases Section Where the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") is satisfied that any estate duty ("the duty imposed by sectionof this Act;") cannot without excessive sacrifice be raised at once, he may allow payment to be postponed for such period and to such extent, on payment of such interest not exceeding nine per cent per annum or the rate yielded by the property concerned, whichever is the greater, and on such terms generally, as the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") may think fit.

Section 41. Power to accept properly in lieu of duty Section The Minister may, if he is satisfied that it is in the public interest, authorize the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") to accept any part of the property liable to estate duty ("the duty imposed by sectionof this Act;") on a death in lieu of the estate duty ("the duty imposed by sectionof this Act;") or any part thereof or interest thereon, and any such property shall be transferred to the Government.

Section 42. Power to remit trivial amounts Section The Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") may, if he thinks fit, remit any estate duty ("the duty imposed by sectionof this Act;") or any interest thereon when the amount appears to him to be so small as not to justify the expense and trouble of calculation and collection.

Section 43. Refund of duly Section If it is proved to the satisfaction of the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") that any person has paid more estate duty ("the duty imposed by sectionof this Act;") than that for which he was liable, the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") shall refund the amount overpaid: Provided that, where a refund is claimed after the expiry of three years from the date the excess was paid, such refund shall not be made unless the Minister so directs.

Section 44. Unpaid duty a debt to Government Section Subject to the provisions of sections 38 , 39 and 40 of this Act, all estate duty not paid within twenty-eight days of the service of a notice of assessment shall be recoverable from the person liable by civil suit as a debt due to the Government.

Section 45. Recovery of duty Section 45(1) The Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") may apply ex parte to a court, without instituting a suit, for a summary order for the payment of any estate duty ("the duty imposed by sectionof this Act;") due and unpaid, and on production of the assessment and on proof of service of the notice of assessment on the person liable the court shall make an order for payment of the unpaid duty and the costs of the application out of the estate of the deceased or other property in respect of which the duty is payable, and may direct the immediate execution of the order. Section 45(2) A statement in writing by the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") shall be sufficient evidence of the amount of unpaid duty. Section 45(3) The order shall, as soon as practicable, be served on the person accountable, who may at any time within twenty eight days after such service apply to the court for the order to be discharged, and the order may be discharged on any ground which would be a valid defence to proceedings for recovery of the duty. Section 45(4) Property liable to attac...

Section 46. Stay of execution pending appeal Section Where, in any proceedings for the recovery of estate duty ("the duty imposed by sectionof this Act;") or for the discharge of an order for payment of estate duty ("the duty imposed by sectionof this Act;") , it appears that an appeal as to the valuation of any property, or against the decision of the Commissioner ("the Estate Duty Commissioner appointed under sectionof this Act;") , is pending or that the time for so appealing has not yet elapsed, the court may if it thinks fit grant a stay of execution for such period and on such terms, including the payment of such interest as is provided for in section 40 of this Act, as it may think just.

Section 47. Estate duty a charge on property Section 47(1) All estate duty ("the duty imposed by sectionof this Act;") which is leviable and unpaid shall be a first charge on the property in respect of which it is leviable, except as against a purchaser thereof in good faith, for valuable consideration and without notice. Section 47(2)(a) to appoint a receiver of the property and of the rents, profits and income thereof; or Section 47(2)(b) to order the sale of the property.