Page:Inland Revenue Ordinance, 1947 (Cap. 112).pdf/41

A.D. 1947]

54. An act or thing required by or under this Ordinance to be done by any person shall, if such person is an incapacitated or non-resident person, be deemed to be required to be done by the trustee of such incapacitated person or by  the agent of such non-resident person, as the case may be.

55. The executor of a deceased person shall be chargeable with the tax for all periods prior to the date of such person’s death with which the said person would be chargeable if he were alive, and shall be liable to do all such acts, matters or things as the deceased person if he were alive would be liable to do under this Ordinance:

Provided that—
 * (i) no proceedings shall be instituted against the executor under the provisions of Chapter XIV of this Ordinance in respect of any act or default of the deceased person;
 * (ii) no assessment or additional assessment in respect of a period prior to the date of such person’s death shall be made after the expiry of two years from such date of death; and
 * (iii) the liability of an executor under this section shall be limited to the sum of—
 * (a) the deceased person’s estate in his possession or control at the date when notice is given to him that liability to tax will arise under this section, and
 * (b) any part of the estate which may have passed to a beneficiary within twelve months after the death of the deceased person.

56. Where two or more persons act in the capacity of trustees of a trust or executors of a deceased person’s estate,  they may be charged jointly or severally with the tax with  which they are chargeable in that capacity, and shall be jointly  and severally liable for payment of the same.

57. (1) Wherever two or more persons in partnership act in the capacity of trustees or executors, or as agents, or  are employers, or are persons in receipt of profits or act in any other capacity whatever, either on behalf of themselves  or of any other person, the precedent partner of such partnership shall be answerable for doing all such acts, matters and