| Supreme Court of Judicature Act |
(CHAPTER 322, Section 80)
| Supreme Court (Estate Duty Act) Rules |
| R 1 |
| REVISED EDITION 1997 |
| (26th September 1997) |
| [22nd May 1931] |
| Citation |
| 1. These Rules may be cited as the Supreme Court (Estate Duty Act) Rules. |
| Definitions |
| 2. In these Rules, “Commissioner” and “executor” shall have the same meanings as in the Estate Duty Act (Cap. 96). |
| Application by way of petition |
| 3. Every application to the Supreme Court by an executor or other accountable person aggrieved within the meaning of section 48(1) of the Estate Duty Act shall be by way of petition addressed to the Judges of the Supreme Court intituled “In the matter of the Estate Duty Act, Chapter 96, section 48 and In the matter of the Estate of deceased”. |
| Particulars of petition |
| Grounds of appeal |
| 5. Subject to rule 9, the applicant shall not at the hearing be allowed to rely upon any ground of appeal not specifically set forth in the petition. |
| Persons to be served |
| 6. Order 9 and Order 15, Rule 13 of the Rules of Court (R 5) shall apply to such petitions, and the persons to be served shall ordinarily be the Commissioner and, where the application is made by an accountable person other than the executor, the executor, and any person interested in the subject-matter of the application whose interest is not sufficiently represented by the executor or other accountable person. |
| Matter deemed completely at issue upon filing and serving of petition |
| 7. Upon the filing of the petition and the service of a copy thereof upon the Commissioner and upon the other persons mentioned in rule 6 (if any), the matter shall be deemed to be completely at issue, and, within 7 days thereafter the applicant, or in default thereof the Commissioner, may enter the petition for hearing in the trial list of the Supreme Court and serve notice of trial upon the Commissioner or the applicant, as the case may be, and upon the other persons (if any) serve with the petition. |
| Evidence as to value of property to be oral |
8.—(1) When the application rises any question of the over-valuation of any property by the Commissioner, the evidence at the hearing as to value shall, unless by consent or otherwise ordered, be oral.
|
| Amendment of petition |
| 9. The Court or a Judge may, at any time before or at the hearing, allow the applicant to amend his petition upon such terms as the Court or Judge may think right. |
| Petition to be deemed pleading |
| 10. Order 18, Rule 19 of the Rules of Court (R 5) shall apply to the petition which shall be deemed to be a pleading within that Rule. |
| Application without payment or part payment |
| 11. Applications under section 48(4) of the Estate Duty Act (Cap. 96), for leave to bring an application under section 48 (1) of that Act without payment or on part payment only of the duty, shall be by summons before a Judge in Chambers and the applicant shall deliver to the Commissioner, with the summons, a copy of any affidavit which the applicant intends to use at the hearing of the summons. [G.N. No. 1029/31] |