The Laws of the Federated Malay States, 1877-1920;
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(v) Where the Collector is satisfied that the estate duty leviable Deferred 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 six per cent, or any higher interest yielded by the property, and on such terms as the Collector may think fit.
34. (i) Where it is proved to the satisfaction of the Collector that Bepa.vmp,nf too much estate duty h...as been paid the excess shall be repaid by him. " *''''"'^'" (ii) If it shall be afterwards discovered that for any reason too l'»f'hf.»' little duty has been paid the person accountable for estate duty shall nccouriV. "' within one month of the discovery deliver a further affidavit or further account and shall pay the difference between the duty chargeable according to the true value of the estate and the duty already paid and shall at the same time pay to the Collector interest upon the duty at the rate mentioned in section 30 (vi) per annum from the date of the death or from such subsequent date as the Collector may in the circumstances think proper.
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To quickly assess the difficulty of the text, read a short excerpt:
(v) Where the Collector is satisfied that the estate duty leviable Deferred 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 six per cent, or any higher interest yielded by the property, and on such terms as the Collector may think fit.
34. (i) Where it is proved to the satisfaction of the Collector that Bepa.vmp,nf too much estate duty h...as been paid the excess shall be repaid by him. " *''''"'^'" (ii) If it shall be afterwards discovered that for any reason too l'»f'hf.»' little duty has been paid the person accountable for estate duty shall nccouriV. "' within one month of the discovery deliver a further affidavit or further account and shall pay the difference between the duty chargeable according to the true value of the estate and the duty already paid and shall at the same time pay to the Collector interest upon the duty at the rate mentioned in section 30 (vi) per annum from the date of the death or from such subsequent date as the Collector may in the circumstances think proper.
What to read after The Laws of the Federated Malay States, 1877-1920;?
You can find similar books in the "Read Also" column, or choose other free books by Federated Malay States to read onlineMoreLess
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