30.—(1) The executor of the deceased shall pay the estate duty in respect of all property of which the deceased was competent to dispose at his death, on delivering an estate duty affidavit to the Commissioner, and may pay in like manner the estate duty in respect of any other property passing on such death, which by virtue of any testamentary disposition of the deceased is under the control of the executor, or, in the case of property not under his control, if the persons accountable for the duty in respect thereof request him to make such payment; but an executor shall not be liable for any duty in excess of the assets which he has received as executor or might but for his own neglect or default have received.
Provision for unknown value
(2) Where the executor does not know the amount or value of any property which has passed on the death, he may state in the estate duty affidavit that such property exists, but that he does not know the amount or value thereof, and that he undertakes as soon as the amount and value are ascertained, to bring in an account thereof, and to pay both the duty for which he is or may be liable, and any further duty payable by reason thereof for which he is or may be liable in respect of the other property mentioned in the affidavit.
Liability of person other than executor
(3) Where property passes on the death of the deceased, and his executor is not accountable for the estate duty in respect of that property, every person to whom any property so passes for any beneficial interest in possession, and also, to the extent of the property actually received or disposed of by him, every trustee, guardian, committee or other person in whom any interest in the property so passing or the management thereof is at any time vested, and every person in whom that interest is vested in possession by alienation or other derivative title shall be accountable for the estate duty on the property:
Provided that nothing in this section shall render a person accountable for duty who acts merely as agent or bailiff for another person, that person being within Singapore, in the management of property.