39.—(1) The Commissioner may summon before him any person —
(a)
accountable for estate duty;
(b)
whom he believes to have taken possession of or administered any part of the estate in respect of which estate duty is leviable or appears to the Commissioner likely to be leviable on the death of the deceased, or of the income of any part of such estate;
(c)
whom he believes to be indebted to the deceased; or
(d)
whom he believes to be capable of giving information as to such estate.
(2) The Commissioner may examine the person with regard to the premises, and may require the person to produce any documents in his custody or control or such other evidence as the Commissioner thinks fit relating to any property which he has reason to suppose may form part of the estate in respect of which duty is leviable on the death of the deceased.
(3) Any such person who fails without any lawful impediment or excuse, to be allowed by the Commissioner, to appear before the Commissioner at the time appointed, or refuses to answer any question lawfully put to him by the Commissioner or fails to produce any such document or other evidence as aforesaid, shall forfeit to the Government the sum of $1,000.
(4) The Commissioner may apply to the General Division of the High Court in a summary manner in the matter to which his inquiry relates for an order enforcing compliance with his reasonable requirements.
[40/2019]
(5) Subject to the provisions of this Act, the value of any property for the purpose of estate duty shall be ascertained by the Commissioner in such manner and by such means as he thinks fit, and if he authorises a person to inspect any property and report to him the value thereof for the purposes of this Act, the person having the custody or control of that property shall permit the person so authorised to inspect it at such reasonable times as the Commissioner considers necessary.
(6) When the Commissioner requires a valuation to be made by a person named by him, the costs of the valuation shall be defrayed by the Commissioner.
(7) Where any document in the custody of the Commissioner relating to duty charged or chargeable in respect of any property has been lost or destroyed, or has been so defaced or damaged as to be illegible or otherwise useless, the Commissioner may require any person appearing to him to be accountable or to have accounted for that duty to furnish to him to the best of his ability such information, particulars and evidence, including evidence by affidavit, as he may require for replacing that document.
(8) Any person so appearing to be accountable shall be liable to discharge all claims in respect of that duty, unless he proves to the satisfaction of the Commissioner that those claims have already been discharged or that he is not accountable for the duty.
(9) The Commissioner shall have all such powers for the purpose of enforcing any requirement made by him under subsection (7) as he had for enforcing the delivery of the document which is to be replaced, and all statutory provisions in that behalf, including provisions as to penalties, shall, with the necessary modifications, apply accordingly.
(10) The Commissioner shall pay to any person complying with any reasonable requirement under subsection (7) his reasonable costs of so doing, and if any question arises as to the amount to be paid as costs, the question shall be referred to and determined by the Registrar of the Supreme Court.