48. Every public officer having in his custody any register, book, record, paper, document or proceeding, the inspection of which may tend to secure any estate duty, or to prove or lead to the discovery of any fraud or omission in relation to any estate duty, shall at all reasonable times permit any person authorised in writing by the Commissioner to inspect for such purpose the register, book, record, paper, document and proceeding, and to take such notes and extracts as he may consider necessary without fee or charge.
49. The Minister may, by rule or order published in the Gazette, remit wholly or in part the estate duty payable in respect of any particular class of deceased persons or of any particular deceased person.
50. Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does not exceed —
in the case of estate duty or additional duty, $10; and
in the case of interest thereon, $5,
he may waive the payment of the duty or interest, as the case may be.
—(1) The Commissioner may reduce any penalty to which any person is liable under this Act or under any other Act relating to estate duty.
(2) The court in any proceedings for the recovery of any penalty to which any person is liable under this Act or under any other Act relating to estate duty may reduce such penalty.
52. Nothing in this Act shall be deemed to subject to any liability any person who is entitled under any Act to deliver or order to be delivered property of a deceased person without letters of administration being taken out or any person to whom property is delivered by or by the order of such person.
—(1) Where, by reason of the number of deaths on which property has passed or of the complicated nature of the interests of different persons in property which has passed on death, or from any other cause, it is difficult to ascertain exactly the amount of estate duty payable in respect of any property or any interest therein, or so to ascertain the amount without undue expense in proportion to the value of the property or interest, the Commissioner may —
on the application of any person accountable for any duty thereon, and upon his giving to the Commissioner all the information in his power respecting the amount of the property and the several interests therein, and other circumstances of the case, by way of composition for all or any of the estate duties payable in respect of the property or interest and the various interests therein or any of them, assess such sum on the value of the property or interest as having regard to the circumstances appears proper; and
accept payment of the sum so assessed in full discharge of all claims for estate duties in respect of that property or interest and shall give a certificate of discharge accordingly.
(2) The certificate shall not discharge any person from any duty in the case of fraud or failure to disclose material facts.
54. If any person for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of any duty under this Act, either for himself or for any other person, or, in any return, affidavit or other document made with reference to or in connection with any duty under this Act, knowingly makes any false statement or false representation, he shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 2 years or to both.
—(1) Where a deceased person had any interest in any business carried on within Singapore either —
as a partner in the business; or
as a member of a Hindu joint family or families or of any co-parcenary owning or having an interest in the business,
the surviving partner or partners or the manager, agent, attorney or other person or persons having for the time being the management of the business shall notify the Commissioner of the nature and extent of the interest of the deceased therein.
(2) Every person who fails without reasonable excuse to comply with this section shall be liable to pay to the Government such penalty not exceeding $1,000 as the Commissioner or, in the case of dispute or neglect to pay, the court may determine.
(3) For the purpose of recovering such penalty, execution may be levied against the property of that person or against any property situate within Singapore of such business or against the property of any partner or co-parcener therein.
(4) In this section —
“business” includes every profession, and every form of trade, commerce, banking, insurance, moneylending, habitual letting of premises, rent collecting, craftsmanship and other occupation or activity carried on by one or more persons for the purpose of gain; and
“business carried on within Singapore” includes any branch, agency or associated business carried on within Singapore of any business established, carried on or owned wholly or in part by any person or persons outside Singapore.
—(1) In every suit or proceeding, the court may have regard to the estate duty that may be payable on property passing on the death of any person and may, if the court considers it necessary for securing the payment of any estate duty, cause notice to be served on the Commissioner.
(2) The Commissioner may thereupon or at any time thereafter intervene in such suit or proceeding and may with leave of the court be joined as a party thereto.
(3) The Commissioner may of his own motion intervene and be heard, either personally or by counsel in any pending suit or proceeding by which the right to claim or receive estate duty is or is likely to be affected.
(4) The costs of or occasioned by the intervention of the Commissioner shall be in the discretion of the court.
57. Any statement made in any certificate issued by the Commissioner shall be presumed to be correct until the contrary is proved and, in the absence of proof to the contrary, a court shall act on any such statement without requiring further proof thereof.
—(1) Every notice given by the Commissioner, a Deputy Commissioner or an officer authorised by the Commissioner under section 4(4) shall bear the name of the Commissioner, Deputy Commissioner or officer, as the case may be, and every such notice shall, if the name of the Commissioner, Deputy Commissioner or officer is duly printed or stamped thereon, be as valid and effectual as if it were signed by the Commissioner, Deputy Commissioner or officer, as the case may be.
(2) Every notice, given by virtue of this Act, may be served on a person either personally or by being delivered at, or sent by post to, an address furnished by him for the purpose of service of notices, or his last known address or place of residence or to any place at which he is or has been carrying on business.
(3) In proving service by post, it shall be sufficient to prove that the letter containing the notice was duly addressed and posted.
(4) Every notice required under this Act to be served on a person who is not resident in Singapore may be served on his agent in Singapore.