ADVOKS GLOBAL · KENYA
Estate Duty Act
49. Representation not to be granted without certificate as to duty
Edition: 1991-12-27 · In force
49. Representation not to be granted without certificate as to duty
(1)Save in the case of an application by the Public Trustee, and save as provided in section 72 of Law of Succession Act, 1971, no grant of representation shall be confirmed by any court or authority unless the certificate of the Commissioner is produced to such court or authority to the effect that he is satisfied either that the requirements of this Act in regard to the payment of duty have been or will be complied with or that no estate duty is payable:Provided that, where the Commissioner has given a certificate of discharge under section 50 of this Act in respect of any property, nothing in this subsection shall prevent a grant of representation being made which is limited to the property specified in that certificate.(2)The Commissioner shall refuse to give a certificate under this section unless he is satisfied that—(a)the estate duty and interest has been paid or security has been given for it, and the affidavit has been properly completed; or(b)he has had sufficient information to enable him to determine, and has determined, that no duty is payable, but shall not otherwise withhold or delay the issue of his certificate.