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Formal Consolidation |  1997 RevEd
Application to court
48.—(1)  An executor or other accountable person aggrieved by the certificate of the Commissioner under section 40(1), or byany claim by a notice of assessment by the Commissioner for payment of estate duty or interest thereon, or by the refusal of the Commissioner to return any estate duty or interest thereon alleged to have been overpaid, may, on payment of, or giving security as hereinafter mentioned for, the amount claimed by the Commissioner or such portion of it as is then payable by him, apply to the High Court within 3 months from the date of thecertificate, claim or refusal, as the case may be.
(2)  The amount of the duty and interest shall be determined by the High Court, and if the duty and interest as determined is less than that paid to the Commissioner the excess shall be repaid.
(3)  No appeal shall be allowed from any order, direction, determination or decision of the High Court upon any application under this section except with the leave of the High Court or the Court of Appeal.
(4)  The costs of the application shall be in the discretion of the Court, and the Court, where it appears to the Court just, may order the Commissioner to pay on any excess of duty or interest repaid by him interest at the rate of 6% per annum for such period as appears to the Court just.
(5)  The High Court, if satisfied that it would impose hardship to require the applicant, as a condition of the application, to pay the whole or, as the case may be, any part of the duty claimed by the Commissioner or of such portion of it as is then payable by him, may allow the application to be brought without payment of duty, or of such part only of the duty as to the Court seems reasonable, and on security to the satisfaction of the Court being given for the duty, or so much of the duty as is not so paid, but in such case the Court may order interest at the rate of 6% per annum to be paid on the unpaid duty so far as it becomes payable under the decision of the Court.
Informal Consolidation | Amended Act 42 of 1998
Application to court
48.—(1)  An executor or other accountable person aggrieved by any claim by a notice of assessment by the Commissioner for payment of estate duty or interest thereon, or by the refusal of the Commissioner to return any estate duty or interest thereon alleged to have been overpaid, may, on payment of, or giving security as hereinafter mentioned for, the amount claimed by the Commissioner or such portion of it as is then payable by him, apply to the High Court within 3 months from the date of the claim or refusal, as the case may be.
(2)  The amount of the duty and interest shall be determined by the High Court, and if the duty and interest as determined is less than that paid to the Commissioner the excess shall be repaid.
(3)  No appeal shall be allowed from any order, direction, determination or decision of the High Court upon any application under this section except with the leave of the High Court or the Court of Appeal.
(4)  The costs of the application shall be in the discretion of the Court, and the Court, where it appears to the Court just, may order the Commissioner to pay on any excess of duty or interest repaid by him interest at the rate of 6% per annum for such period as appears to the Court just.
(5)  The High Court, if satisfied that it would impose hardship to require the applicant, as a condition of the application, to pay the whole or, as the case may be, any part of the duty claimed by the Commissioner or of such portion of it as is then payable by him, may allow the application to be brought without payment of duty, or of such part only of the duty as to the Court seems reasonable, and on security to the satisfaction of the Court being given for the duty, or so much of the duty as is not so paid, but in such case the Court may order interest at the rate of 6% per annum to be paid on the unpaid duty so far as it becomes payable under the decision of the Court.