Probate not to issue until estate duty paid or postponement granted
41.—(1) No grant of representation shall be issued by any court until the Commissioner has certified in a certificate to be filed in court that the estate duty return has been delivered and the estate duty payable in respect of the estate has been paid or that he has allowed payment thereof to be postponed under section 42, and stating the value as assessed by the Commissioner of the property on which estate duty is payable.
(2) A schedule of the property of a deceased person in respect of which estate duty has been paid in such form as may be prescribed or a certificate that payment of estate duty has been postponed or will be made by instalments authenticated by the signature of the Commissioner shall be annexed to the grant of representation.
(3) Such schedule shall contain a description of all the property passing on the death of a deceased person whether estate duty is leviable on such property or not.
(4) If, after the issue of a grant of representation in respect of a deceased person, it is discovered that any property passing or deemed to pass on his death has not been included in that schedule, then upon payment of all estate duty, if any, in respect of such property the Commissioner shall cause particulars of the property to be entered in that schedule or shall issue a supplementary schedule.