No. 21. Income Tax. 1967.


 (2) In addition to and without prejudice to the liabil-
 ity of the personal representative or to the liability of any
 person under any other provision, the provisions of subsection
 (1) of this section shall mutatis mutandis, apply to any person
 charged by the deceased with the payment of the tax, or
 whether any person is so charged or not, to every heir (in-
 cluding a testamentary heir or a legatee), to every person who
 has taken possession of or received any property of the.
 deceased, or to whom any property passes for any beneficial
 interest in possession, and also to every trustee, tutor, guard-
 ian, curator, committee or other person in whom any interest
 in the property so passing or the management thereof is at
 any time vested.
 (3) Any person interested may, on giving five days
 notice to the person charged with, or accountable for, the
 payment of the tax, apply to the Judge in a summary manner
 to compel the person so charged or accountable, to make the
 necessary return and to pay the tax.
 (4) On any such application, the Judge may give all
 necessary directions and make such order as may be necessary.

 Partnerships. 18. Where a trade, business, profession or vocation is
 carried on by two or more persons jointly-
 (1) The income of any partner from the partnership
 shall be deemed to be the share to which he was entitled
 during the year preceding the year of assessment in the in-
 come of the partnership (such income being ascertained in
 accordance with the provisions of this Ordinance) and shall
 be included in the return of income to be made by such part-
 ner under the provisions of this Ordinance.
 (2) (a) The precedent partner that is to say, the part-
 ner who of the partners resident in the Colony-
 (i) is first named in the agreement of partner-
 ship; or
 (ii) if there be no agreement is named singly or
 with precedence to the other partners in the
 usual name of the firm; or
 (iii) is the precedent acting partner if the partner
 named with precedence is not an acting part-
 ner,