← belizelaw.ai · Crown Proceedings, Cap. 167 · PART III — Jurisdiction of and Procedure in the Supreme and District
Summary application to Supreme Court in certain revenue matters
Cap. 167, s. 13 · Revised Edition 2020
(1) Subject to and in accordance with rules of court, the Crown may apply in a summary manner to the Supreme Court–
(a) for the furnishing of information required to be furnished by any person under any enactment relating to estate duty;
(b) for the delivery of accounts and payment of duty under any such enactment by persons accountable for or chargeable with such duty and by persons who have taken possession of and administered the estates of deceased persons without obtaining probate or letters of administration;
(c) for the delivery of an account under section 6 of the Stamp Duties Act, or under that section as amended or applied by any subsequent enactment;
CAP. 64.
(d) for the payment of sums improperly withheld or retained within the meaning of section 6 of the Stamp Duties Act.
CAP. 64.
(2) Subject to and in accordance with rules of court, the Crown may apply in a summary manner to the Supreme Court–
(a) for the payment of duty under the enactments relating to customs and excise duties;
(b) for the delivery of any accounts required to be delivered, or the furnishing of any information required to be furnished, by the enactments 18 Crown Proceedings Act relating to customs and excise duties or by any regulations relating to such duties;
(c) for the payment of tax due to the Crown under any enactment;
(d) for the delivery of any accounts, the production of any books, or the furnishing of any information, required to be delivered,
produced or furnished under any enactments relating to any tax.
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